Rajasthan High Court held that since reassessment order is distinct and different, the period of limitation for exercising powers u/s. 263 of the Income Tax Act would be the date of original assessment order. Thus, entire proceedings barred by limitation.
Rajasthan High Court held that the doctrine of proportionality cannot be invoked in cases where the root of the employment itself is based upon a forged document. Thus, quantum of punishment imposed by Disciplinary Authority not interfered.
Rajasthan High Court dismisses Tanushree Logistics’ writ petitions challenging GST assessment orders, emphasizing the need to pursue statutory appeal under Section 107.
Rajasthan HC dismisses writ against Section 153C notice post-assessment, advising the petitioner to pursue statutory remedies instead. Appeal within 30 days allowed.
Rajasthan HC ruled that appeals should be considered on merits, even if filed late, quashing a CGST order dismissing an appeal as time-barred.
Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Authority for remedy.
Rajasthan HC upholds penalty under Section 271(1)(c) of the Income Tax Act, 1961 for unexplained cash deposits after withdrawals. Appeal dismissed; no substantial question of law involved.
Rajasthan HC rules on N.H. Lubricants case involving fake firms and ITC claims. Court directs petitioner to seek alternative remedies and dismisses petition.
Rajasthan High Court orders adjudicating authority to reconsider the dual classification of Aerosol Valves under Customs Tariff Headings.
Rajasthan High Court rules in favor of Smt. Shakuntala Devi, confirming that the production of gitti qualifies for deduction under Section 80IA of the Income Tax Act.
