The Court granted bail after noting that the alleged GST offences carry a maximum sentence of five years and the charge-sheet had already been filed. The ruling relied on Supreme Court observations favoring bail in similar circumstances.
The Court rejected the challenge to arrest legality after finding that written grounds of arrest were furnished and acknowledged by the accused. Bail was denied considering the prima facie evidence and magnitude of the alleged fake ITC fraud.
The Rajasthan High Court held that proceedings cannot be initiated against a person who has already expired. The notices were quashed, with liberty granted to the Department to proceed in accordance with law against legal representatives.
The Rajasthan High Court held that the 90-day period prescribed under Section 101(2) for deciding GST advance ruling appeals is directory and does not cause automatic lapse of proceedings. The Court allowed departmental appeals to proceed on merits.
The petitioner challenged GST assessment orders alleging procedural and natural justice violations. The High Court held that no exceptional circumstances were established to bypass the appellate remedy under Section 107. Consequently, the writ petitions were dismissed as not maintainable.
The Rajasthan High Court declined to entertain a challenge to a GST show cause notice and adjudication order because an appeal remedy was available under Section 107 of the CGST Act. The Court allowed the petitioner to raise all legal and factual grounds before the appellate authority.
The Rajasthan High Court refused to interfere with GST search, sealing, and attachment actions after finding that the taxpayer had not utilized the remedies available under the CGST Act. The Court held that writ jurisdiction cannot be invoked when effective statutory remedies exist.
The Court held that toll collection rights granted under a BOT concession agreement amounted to consideration for works contract services. As a result, GST liability on the road construction arrangement was upheld.
The Rajasthan High Court held that a GST penalty order without a DIN was still valid because it contained a verifiable Reference Number (RFN) retrievable through the GST portal. The Court ruled that portal upload, email, and postal service satisfied statutory communication requirements.
The Rajasthan High Court condoned a 216-day delay in filing a GST appeal after finding that prolonged illness and financial difficulties prevented timely filing. The Court directed the appellate authority to decide the appeal on merits.
