Rajasthan High Court held that discretionary remedy claimed by the petitioner not granted as it is a case which involves fraudulent availment of GST Input Tax Credit exceeding Rs. 100 Crore. Accordingly, writ petition dismissed.
Rajasthan High Court held that criminal prosecution wholly on allegation of concealment is liable to be quashed since the Tribunal has adjudicated that there was neither concealment during penalty proceedings hence there remains no factual or legal basis for the prosecution to survive.
The court held that goods supplied to an intermediary did not qualify for export duty exemption, affirming that factual findings by the Tribunal were correct.
Rajesh Todwal S/o Prem Chand Todwal Vs Dgit (Inv.) Rajasthan (Rajasthan High Court) Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid as it was issued by the Jurisdictional Assessing Officer (JAO) […]
Rajasthan High Court held that rejection of tender bid due to non-filing of GSTR-3B return constitutes material deviation since filing of GSTR-3B is mandatory tender condition. Accordingly, writ petition dismissed.
The Court ruled that reassessment proceedings initiated by a non-faceless officer violate the faceless regime. Both the Section 148 notice and the assessment order were quashed, subject to the Supreme Court’s final view on related precedents.
Rajasthan High Court held that the matter of conversion of arrest warrants issued against accused committing economic offence or heinous offence into bailable warrants is referred to Special/Larger Bench.
The Rajasthan High Court dismissed the challenge to Section 234E of the Income Tax Act, holding that the fee for late TDS filing is compensatory, not punitive.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
Rajasthan High Court modifies bail condition with regard to foreign travel to petitioner involved in alleged tax evasion of Rs. 8.75 crores. Accordingly, the petitioner is allowed to travel abroad with prior information taking note of no flight risk.
