This court is required to draw a balance between the right of the petitioner to travel abroad and also the right of the prosecution to duly prosecute the petitioner so as to prevent him from evading the trial.
The Rajasthan High Court maintained a stay order in Mohit Kirana Store vs. CBIC, questioning the legality of a circular delegating summons power under the GST Act.
The Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue was outside the original AAR application.
Rajasthan High Court grants bail to Ankit Jain in a GST fraud case, citing Supreme Court precedents, filed charge-sheet, and the nature of evidence.
Rajasthan High Court reverses Settlement Commission’s dismissal for missing records, stating assessee not involved in reconstruction. Case remanded for fresh consideration.
Rajasthan High Court upholds reassessment where investment source, including mother’s contribution, was inadequately explained by the petitioner.
Rajasthan High Court dismisses plea against ex-parte GST assessment, citing petitioner’s consistent default in filing returns and appealing, emphasizing the non-maintainability of writ petitions when statutory remedies are ignored.
Rajasthan High Court quashes order dismissing Molana Construction Co.’s GST appeal as time-barred, emphasizing writ jurisdiction over statutory limitations.
Rajasthan High Court dismisses GST writ for bypassing appeal route. Petitioner failed to explain delay in challenging tax order under RGST/CGST Act.
Rajasthan High Court upholds trust registration under Section 12A, ruling initial approval hinges on genuine objects, not income application. Clarifies AO’s role in annual assessments.
