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Rajasthan High Court

GST Fraud Case: HC denies Bail, considering SC Order in case of Co-Accused

May 26, 2020 1875 Views 0 comment Print

Rajesh Arora Vs Union of India (Rajasthan High Court) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in F.I.R. No. 15/2018 registered at Directorate General of Goods and Services Tax Intelligence Zonal Unit, Jaipur for offences under Sections 132(1)(B), (C), (D), (F), (I), (L) of the Central […]

HC grant Bail to accused in alleged GST Fraud case

May 13, 2020 1410 Views 0 comment Print

Gaurav S/o Sampat Lal Maheshwari Vs State (Rajasthan High Court, Jodhpur) (1) This application for bail has been filed by the petitioner under Section 439 of the Cr.P.C. in connection with CR No.205/2019, Police Station Udaimandir, District Jodhpur, for the offences under Sections 420, 406, 467, 468 and 471 IPC. (2) Mr. Anand Purohit, learned […]

HC Grant Bail to person allegedly involved in issuing fake GST invoices

May 11, 2020 1110 Views 0 comment Print

Gaurav Maheshwari Vs State of Rajasthan (Rajasthan High Court) High Court has decided to grant the bail to the petitioner who is allegedly guilty of creating bogus firms/companies solely for the purpose of fraudulently creating and issuing GST invoices without any sale/purchase and actual movement of goods. Further, the prevailing circumstances of complete lock-down amidst […]

HC accepts plea challenging validity of provisions related to Constitution of AAR/AAAR

May 3, 2020 2532 Views 0 comment Print

Chambal Fertilisers And Chemicals Limited Vs Union Of India (Rajasthan High Court) The petitioner has challenged the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 for short, ‘the RGST Act’) and Section 96 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’) to the […]

HC adjourns bail plea as counsel appeared in ‘Baniyan’ for hearing on video conferencing

April 24, 2020 4341 Views 0 comment Print

Learned counsel for the petitioner was contacted through video conferencing he was found to be wearing Baniyan. This court has already observed that during this penadamic where court functioning is being done through video conferencing, lawyers must appear in proper uniform. Even through video conferencing a dacoram of the court is required to be maintained.

GST demand for old unpaid dues of Binani Cement against Ultra Tech was unsustainable

April 7, 2020 1557 Views 0 comment Print

The courts are given an extremely limited power of judicial review into the resolution plan duly approved by the COC. Therefore, the issuing of notices by Goods and Service Tax (GST) Department of Rajasthan for all the old unpaid dues of Binani Cement  would be acting in a totally illegal and arbitrary manner and the demand notices were ex-facie illegal, arbitrary and per-se and could not be sustained.

Transitional Credit not allowed if no attempt was made to file GST Tran-1: Rajasthan HC

March 18, 2020 1821 Views 0 comment Print

Shree Motor Vs Union of India (Rajasthan High Court) It is alleged that due to various technical glitches/system error the petitioners have failed to file Form GST Tran-1 at common portal within the time envisaged under Rule 117 of the CGST Rules. After attempting help at the GST network portal, the petitioners approached the department […]

Game where success depends upon substantial degree of skill are not gambling

February 14, 2020 2391 Views 0 comment Print

As per Section 12 of the Rajasthan Public Gambling Ordinance, 1949, the game involving ‘mere skill’ is exempted from the applicability of the Act/Ordinance and since ‘Dream 11’ game has been held to be a game of skill, no fault can be found by the answering respondents in the activity which is carried out by the private respondents.

HC denies bail to Accused in 22 Crore GST ITC Fraud Case

February 14, 2020 2205 Views 0 comment Print

Aditya Gupta Vs. Union of India (Rajasthan High Court, Jaipur Bench) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in File No. DGGI/JZU/INU/GST/02/18-19 filed by the Directorate General of GST Intelligence, Jaipur Zonal Unit for offences under Sections 132(1), (b), (c), (f), (h), (j) and (k) read […]

Rajasthan HC stays Recovery of Interest on Gross GST Liability

February 6, 2020 2007 Views 0 comment Print

Perfect Turners Vs Union of India (Rajasthan High Court) In this case on the issue of Interest Payment under Section 50 of Central Goods and Services Tax Act, 2017 that whether it should be on Gross GST Liability or on Net GST Liability in the case of delayed Submission of form GSTR-3B, High Court has […]

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