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Rajasthan High Court

SVLDRS benefit cannot be denied for Section 125 GST Enquiry notice after cut-off date

September 5, 2022 651 Views 0 comment Print

Sonjoli Construction Co. Vs Union of India (Rajasthan High Court) Petitioner submitted that the petitioner was entitled to apply under the SVLDR Scheme and he filed the timely application and deposited the due tax amount under the said Scheme. However, application filed by the petitioner has been rejected only an erroneous ground that audit had […]

Section 148A Income Tax Notices are time barred for A.Y. 2017-18

August 31, 2022 10383 Views 0 comment Print

Section 148A notices of Income Tax are time barred for Assessment year (A.Y.) 2017-18, Rajasthan High Court Stays the operation of the Notice

Rajasthan HC stays Section 148 Income Tax Notice for AY 2014-15

August 30, 2022 3078 Views 0 comment Print

Hemant Gokhru vs. UOI & Ors (Rajasthan High Court) Learned Senior Counsel Shri Balia assisted by Shri Priyansh Arora submits that as per first proviso to Section 149 of the Income Tax Act, the impugned notice dated 22.7.2022 issued to the petitioner under Section 148 for the assessment year 2014-­2015 is without jurisdiction because it […]

Total joint application of financial creditor above INR 1 Crore can initiate CIRP u/s 7

August 27, 2022 3834 Views 0 comment Print

Held that application u/s 7 for triggering CIRP may be initiated by a financial creditor either individually or jointly with other financial creditors with total minimum threshold for initiation of CIRP being fixed at INR 1 Crore.

CESTAT allows refund of excise duty Paid as EOU before conversion to DTA unit

August 26, 2022 402 Views 0 comment Print

Ercon Composites Vs Union of India (Rajasthan High Court) Shorn of legal technicalities what emerges is that the petitioner as a 100% EOU would have made purchases of raw material and inputs from the local market without payment of excise duty as well as not born duty on final product manufactured by it on a […]

Refund cannot be denied on hyper-technical objection of not been filed before competent authority

August 26, 2022 567 Views 0 comment Print

The petitioner was unquestionably prosecuting his refund claim in a bonafide manner which ought not to have thrown away on hyper-technical objection of not having been filed before the competent authority and/or not having been filed in the prescribed format and finally as being delayed.

Sale of medicine in hospital services was not taxable separately if it was part of composite healthcare service

August 25, 2022 2925 Views 0 comment Print

In case of rendering of health care/medical services and not supply of goods, the value recovered by the hospitals towards the cost of medicines, implants, stents, lenses and various other charges towards room rent, supply of food could not be classifiable as sale or supply of goods but the transaction would  be of service on account of Predominant Test/ Aspect Doctrine.

GST: Rajasthan HC granted interim protection against arrest

August 6, 2022 801 Views 0 comment Print

HC has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central Goods and Services Tax Act, 2017

Rajasthan High Court Stays recovery of GST on Royalty

August 6, 2022 2529 Views 0 comment Print

Thekedar Vishnu Kumar Vs Union of India (Rajasthan High Court) Stay on the recovery of GST on Royalty- HC directed that the proposed recovery of GST on royalty  shall remain stayed qua the petitioners. However, the respondents shall be at liberty to continue with the proceedings which have been initiated under the impugned notices. FULL […]

Stamp duty payable on market value of properties being situated in the State

August 5, 2022 1374 Views 0 comment Print

Held that as per the scheme of arrangement and amalgamation, the assets situated in the state of Rajasthan and required to be assessed by the statutory scheme of the Stamp Act of 1998.

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April 2024