The court held that a reassessment notice issued by the jurisdictional officer violated the faceless assessment scheme. As a result, the notice and the consequential assessment order were set aside, subject to liberty if higher courts take a different view.
The Court examined whether the Rajasthan ACB could investigate corruption cases against Central Government employees without CBI approval. It held that the ACB has concurrent jurisdiction under the PC Act and such investigations are valid in law.
While recognising that earlier judgments had invalidated JAO-issued notices, the Court avoided passing orders that would make the pending appeal redundant. Instead, it directed the appellate authority to decide the matter expeditiously.
Rajasthan High Court held that appellate authorities cannot extend limitation beyond Section 107 of CGST Act, but condoned delay as the petitioner had sought registration cancellation and reasonably missed the portal order, directing appeal hearing on merits.
The Court dealt with a GST dispute where the appeal period had expired due to uncertainty over Section 168A proceedings. It condoned the delay and allowed the appeal to be heard on merits without limitation objections.
The High Court quashed dismissal of a GST appeal where the authority ignored the explanation for delayed filing. The ruling stresses reasoned consideration under Section 107(4) before rejecting appeals.
The court refused bail after finding prima facie evidence of large-scale GST evasion through online gaming transactions. The ruling highlights that high-value tax fraud attracts strict non-bailable consequences.
The ruling highlights that immunity under DTDRS is general to penalty proceedings. Consequently, revising penalties merely because a different section might apply is impermissible.
The High Court set aside reassessment proceedings after holding that notices issued by a Jurisdictional Assessing Officer violate the faceless assessment mandate under Section 151A.
The Rajasthan High Court ruled that a Section 148 notice for AY 2015-16 was valid as it fell within the ten-year limit for escaped income in search cases exceeding Rs.50 lakh.
