The case examined whether one officer can perform dual roles in GST proceedings. The court held that such overlap violates natural justice and set aside the appellate order.
Writ Maintainable in Contract Dispute Where State Action Found Arbitrary; GST Rate Revision During Contract Execution Must Be Compensated: Court; Denial of GST Differential Refund Held Discriminatory Against Contractor;
The Court held that delay caused by reliance on a consultant and personal hardship constitutes sufficient cause. It restored the appeal to ensure adjudication on merits.
Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
The High Court set aside the provisional attachment of property under the Income Tax Act after finding no tangible material showing risk to government revenue.
The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, making GST levy unsustainable.
The Rajasthan High Court refused bail in a case involving alleged GST fraud of ₹74 crores through 555 fake firms. The Court held that the seriousness of allegations outweighed the plea for release.
The High Court dismissed Revenue appeals after holding that the assessee’s activities were charitable in nature, making it eligible for exemption under Section 11. The ruling followed the Supreme Court’s precedent and settled multiple connected tax issues.
The Court refused pre-arrest bail after noting admissions and central involvement in alleged GST evasion of over ₹20 crore. It held that economic offences require strict scrutiny and custodial interrogation may be necessary.
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value, holding that merits of the Section 130 demand must be examined separately within three months.
