The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, making GST levy unsustainable.
The Rajasthan High Court refused bail in a case involving alleged GST fraud of ₹74 crores through 555 fake firms. The Court held that the seriousness of allegations outweighed the plea for release.
The High Court dismissed Revenue appeals after holding that the assessee’s activities were charitable in nature, making it eligible for exemption under Section 11. The ruling followed the Supreme Court’s precedent and settled multiple connected tax issues.
The Court refused pre-arrest bail after noting admissions and central involvement in alleged GST evasion of over ₹20 crore. It held that economic offences require strict scrutiny and custodial interrogation may be necessary.
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value, holding that merits of the Section 130 demand must be examined separately within three months.
The Court held that reassessment based solely on material seized in a third-party search must proceed under Section 153C, not Section 148. Notices issued under the general reassessment provision were set aside.
The issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held that the seriousness of the offence and electronic evidence justified rejection of bail.
The High Court declined to entertain writ petitions challenging an ex parte GST order, holding that an effective statutory appeal was available. The ruling reinforces that writ jurisdiction should not be invoked when alternative remedies exist.
The ruling held that reassessment proceedings initiated after the permissible period were legally unsustainable. The decision reinforces strict adherence to limitation provisions.
The court ruled that depositing money does not convert a non-bailable GST offence into a bailable one, yet upheld bail considering custody, punishment limits, and surrounding circumstances.
