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Rajasthan HC Quashes GST Demand as SCN Reopened Issues Already Decided by Advance Ruling
Case Law Details
- Case Name
- Gyankeer Tobacco Products Pvt. Ltd. Vs Additional Commissioner (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Gyankeer Tobacco Products Pvt. Ltd. Vs Additional Commissioner (Rajasthan High Court)
Show Cause Notice Based on Allegations Earlier Rejected by AAR Held Unsustainable by Rajasthan High Court; Advance Ruling Binding on GST Authorities Unless Fresh Facts Emerge; Rajasthan High Court Sets Aside ₹195 Crore GST Notice Because No Fresh Material Was Found; Reopening Concluded GST Classification Dispute Without New Evidence Violates Law; Section 74 Proceedings Cannot Be Invoked Without Proof of Willful Suppression; GST Authorities Cannot Circumvent Binding Advance Ruling Through Fresh Sho...
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