Rajasthan High Court rules on Power and Instrumentation (Guj) Ltd. vs Additional Commissioner CGST case, addressing Section 73 vs 74 of CGST Act in tax disputes.
Rajasthan HC restrains coercive steps on GST registration during ITC blocking case. Court finds procedural concerns under CGST Rule 86A.
Rajasthan HC stays ECrL blocking under Rule 86A by range officer without a hearing opportunity, ruling violation of natural justice principles. Further hearing awaited.
Rajasthan High Court dismisses Hero Motocorp’s writ against GST show-cause notice, affirming the legality of the notice and allowing responses.
Rajasthan High Court held that share of the employee in the provident fund deducted by the employer, has to be deposited as per the due date fixed by the EPF Act and ESI Act concerned and not as per Section 43B of the Income Tax Act.
Rajasthan High Court dismisses PCIT appeal under Section 263, citing tax demand below Rs. 2 crore in case of Pratap Technocrats Pvt Ltd for AY 2018-19.
Rajasthan High Court dismisses CIT appeal against Satish Kumar Agarwal. Appeal non-maintainable due to CBDT Circular 9 of 2024. Tax dispute involved Section 54B & 50C.
Rajasthan High Court held that in absence of migration, petitioner unable to login GST common portal due to which returns not uploaded and tax not deposited. Accordingly, authorities directed to immediately allow petitioner to login on GST portal.
Rajasthan High Court held that addition on account of bogus accommodation entries merely based on admission of assessee in absence of any corroborative evidence unjustified. Thus, addition held as unsustainable.
Rajasthan HC ruled that a refund denial based solely on Circular 135/05/2020-GST is invalid due to conflict with CGST Act. Case remitted for fresh decision.
