During the pendency of this writ petition, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification dated 31.03.2023 and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.
Authority admits that there has to be some material on record on basis of which, A.O. would form a bonafide belief that income of assessee had escaped assessment
Illegal demand raised by GST department. Petitioner has a remedy to approach GSTAT, but till date GSTAT not been constituted.
Rajasthan High Court granted bail for person accused for alleged offences under GST as main accused has already been released on bail.
Rajendra Bana Vs ITO (Rajasthan High Court) Shri Vedant Agarwal, learned counsel representing the petitioner drew the Court’s attention to the order dated 11.10.2022 passed by Division Bench of this Court at Jaipur in D.B. Civil Writ Petition No.14794/2022 and urged that the impugned notice whereby, the re-assessment proceedings have been opened against the petitioner, […]
Mehrul Industries (India) Vs Union Of India (Rajasthan High Court) Central Excise Act and the rules framed thereunder, do not contemplate extension of time beyond the period of limitation for entertaining applications for refund of duty and interest rebate claims, which have to be submitted within a period of one year as stipulated under Section […]
In the present case exemption is not absolute but conditional upon fulfillment of certain stipulations. Assessee entitled to benefit of Rule 11 (3)(i) of Cenvat Credit Rules of 2004.
Ronak Soni Son of Hariram soni Vs Union of India (Rajasthan High Court) The accused person Mr. Ronak Soni while coming from Kolkata to Jaipur (via train) was intercepted by officials of DRI on 27.10.2022 and he was found carrying gold weighing 1872 grams of gold valued at Rs. approx 97 lacs. However, on the […]
Myteam11 Fantasy Sports Private Limited Vs Union of India (Rajasthan High Court) The petitioners have been served with a show cause notice under Section 74(1) of the Central Goods & Services Tax, 2017(for short ‘CGST, 2017’) alleging that the petitioner-Company by misclassifying their supply as service instead of actionable claims which are goods and by […]
It is well settled that a failure of natural justice in the authority of first instance cannot be cured by sufficiency of natural justice in the appellate body, else the same would encourage the tendency of the authorities to give a short shrift to the proceedings before them.
