Suresh Kumar Singhal Vs Union of India (Rajasthan High Court) Provision incorporated in the Constitution Act, 2016 as aforesaid, in no manner, restrict the operation of the provisions of section 174(2) incorporated in CGST Act beyond the period of one year, which provides that repeal of the Acts specified in sub-section (1) of section 174 […]
Imarti Lakdi Vyapari Sansthan, Jodhpur Vs State Of Rajasthan (Rajasthan High Court – Jodhpur) Rajasthan High Court has held that the levy under section 17 of the Rajasthan Agriculture Produce Marketing Act, 1961 is a ‘ Fee ’ and not a cess and therefore, the same is not abolished after the rollout of GST. The […]
CIT Vs Pooja Agarwal (Rajasthan High Court) One of the main reasons for not accepting the genuineness of the transactions declared by the appellant that at the time of survey the appellant in his statement denied having made any transactions in shares. However, subsequently the facts came on record that the appellant had transacted not […]
There is merit in the argument of the learned Counsel for the appellant that since the goods confiscated are cumin seed (Zeera) and fennel seed (Saunf) which are perishable in nature as also the vehicle, they need to be released forthwith.
SRF Limited Vs Additional Commissioner (Rajasthan High Court) Hon’ble Rajasthan High Court after taking cognizance in a bunch of writ petition filed, relating to loss of right to avail balance of input tax credit on account of technical difficulties in filing TRAN 1 has directed the additional Commissioner to provisionally entertain the GST TRAN- 1 […]
Rajasthan High Court directed CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably before 10.10.2018.
Petitioner and her co-accused in connivance with each other had made 35 fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees Ten Crores. In her statement recorded on 02.08.2018, petitioner has admitted that she had prepared fake firms after accepting fee from her co-accused on the basis of fake ID’s and documents. The firms were misused for evading GST by Sandeep Goyal and Rajesh Arora. Case is still under investigation.
CIT Vs Shiv Agrevo Ltd. (Rajasthan High Court) The prevailing market rates of interest for the loans of permanent nature were between 18 per cent, to 24 per cent, whereas the cases compared by AO pertained to the loans of temporary nature and that the assessee had advanced money for the purpose of business needs. […]
M/s. Balaji Construction Company Vs state Of Rajasthan (Rajasthan High Court) It is stated that the petitioner had applied well in time for registration under the GST Act to enable him to migrate within a specific time period. In spite of various reminders, the concerned authorities have not completed the process of migration and now […]
Chambal Fertilisers And Chemicals Ltd Vs JCIT (Rajasthan High Court) The assessee is of the considered opinion that the education cess and secondary & higher education cess (collectively called as education cess) are not a “tax” and hence not disallowable u/s 40(a)(ii) of the Act on the basis of following submission:- (1) That on a plain reading of the above […]
