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Rajasthan High Court

Article 21A assures free child education, however, State can determine the medium of education

January 10, 2022 3108 Views 0 comment Print

This Court is of the considered opinion that changing mode of instruction to English or imparting education in English per-se is not violative of fundamental rights guaranteed to the children or to their parents under Article 21A of the Constitution of India. Because Article 21A only assures right of a child below 14 years to have access to free and compulsory education, whereas the manner has been left at the discretion of the State to be determined by law.

Custom duty dues cannot be recovered indirectly by blocking Export Incentives

December 29, 2021 867 Views 0 comment Print

M. k. Exim (India) Limited Vs Union of India (Rajasthan High Court) We have also perused the guidelines issued by the Directorate General of Foreign Trade under circular dated 31.12.2003 for maintaining the denied entities list. It records that most common instance of action leading to refusal of licenses occurs when firms default in export […]

Blocking of ITC under Rule 86A- HC disposes petition as dept unblocked the same

December 26, 2021 1500 Views 0 comment Print

Restriction imposed under Rule 86A of the Central Goods and Services Tax Rules, 2017 should be lifted after the expiry of one year from the date of imposition of such restriction.

Rajasthan HC quashed Section 148 notice issued on or after 01.04.2021 in 237 cases

December 4, 2021 11829 Views 0 comment Print

Bpip Infra Private Limited Vs ITO (Rajasthan High Court) In these cases petitioners are aggrieved of issuance of the re-assessment notice u/s.148 of the Income Tax Act, 1961, which according to the petitioners are barred by limitation and that the Department before issuing the notice under Section 148 of the Act has not followed the […]

Section 292BB of Income Tax Act cannot be given a retrospective effect

December 3, 2021 1431 Views 0 comment Print

PCIT Vs Mahla Real Estate Pvt. Ltd. (Rajasthan High Court) We do not find that the Tribunal has committed any error in setting aside the assessment. The counsel for the revenue however has strenuously argued that in view of Section 292BB inserted in the Income Tax Act, mere defect in service of notice had to […]

HC directs GST dept to reconsider registration of petitioner as composite dealer instead of regular dealer

December 1, 2021 1503 Views 0 comment Print

Counsel for the petitioner further pointed out that instead of giving composite registration, they have given registration to petitioner as regular dealer vide order dated 09.06.2018 and now even the regular registration is being cancelled vide order dated 30.09.2021

GST registration proceedings cannot be kept pending for failure of assessee fails to reply within given time

November 28, 2021 3606 Views 0 comment Print

Avon Udhyog Vs State of Rajasthan (Rajasthan High Court) Suspension of a registration of an assessee has its own consequences – it brings the entire business of an assessee to a stand still. In a way it is worse than cancellation. Against cancellation, an assessee can take legal remedies but against suspension pending an enquiry, […]

HC dismisses writ petition as petitioner is having alternative statutory remedy of appeal

October 25, 2021 2502 Views 0 comment Print

Ankit Gupta challenges assessment order and recovery notice in Rajasthan HC, citing lack of proper hearing. HC dismisses, citing alternative statutory remedy of appeal.

Benami Act, 1988, would not extend to properties purchased by the company

October 13, 2021 4671 Views 0 comment Print

In present facts of the case the Hon’ble High Court have allowed the writ petition filed by the Company, wherein it was held that so far as the ownership of land is concerned, each company has right to purchase property and the Benami Act, 1988, would not extend to properties purchased by the company.

Wrongful availment of ITC under GST: High Court grants Bail

October 10, 2021 1539 Views 0 comment Print

Shailesh Chandra Vs DGGI Jaipur Zonal Unit (Rajasthan High Court) In wake of second surge in the COVID-19 cases, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned. This Court perused the material available on record. The petitioner has been arrested in connection with Complaint No.DGGI/INV/GST/2371/2021-Gr-B/O/o ADG-DGGI-ZU- Jaipur […]

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