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The Hon’ble Rajasthan High Court in Tej Jain held that the observations on ITC in para 6.8 of the Order passed by AAAR were to be expunged given the fact that the question pertaining to ITC was not originally dealt with by AAR and hence the AAAR had travelled beyond the grounds of challenge in the appeal.
The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. dismissed a writ petition in limine where an appeal was filed against the assessment orders which were admittedly beyond period of limitation prescribed under the Central Goods and Service Tax Act, 2017 (“the CGST Act”).
Audit can be conducted even after cancellation of registration if tax liability subsists: HC
No, the Honorable High Court of Rajasthan in the case of Power And Instrumentation (Guj) Ltd V. The Additional Commissioner Of Cgst And CE, Cgst Commissionerate, Udaipur, Rajasthan D.B. Civil Writ Petition No. 7766/2024 dated 08.07.2024 disposed of the writ petition filed challenging SCN issued under Section 74 of the Act alleging suppression. The Honorable Court noted that the earlier order dated 25.07.2023, which initially restricted the respondents to proceed under Section 73, was modified by the order dated 24.04.2024. The modification granted liberty to the respondents to proceed under any provision of the CGST Act, not just Section 73.
HC can’t entertain writ petition against order passed by tax authority if no appeal was filed: HC
The Hon’ble Rajasthan High Court Bench at Jaipur in M/s MO Industries set aside the order of the Appellate Authority denying refund solely relying upon Circular No.135/05/2020-GST dated March 31, 2020 (“the Circular”) because the said circular had already been held to be in conflict with section 54(3)(ii) of the CGST Act, 2017 (“the CGST Act”).
In a writ petition filed by the Garment Exporters Association of Rajasthan challenging the constitutional validity of a new clause under section 43B(h) of the Income tax Act, a Rajasthan High Court bench comprising Justices Pankaj Bhandari and Praveer Bhatnagar has issued notices to the Centre and the Central Board of Direct Taxes (CBDT).
The Honorable Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that the writ petition against the Assessment Order is not maintainable since the remedy of appeal is not availed during the period of limitation.
The Hon’ble Rajasthan High Court in Reliance Chemotax Industries Ltd. has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining to the wrong claim of IGST Refund as the vires of Rule 96(10) have been challenged by the Petitioner and due statutory process viz. issue of SCN was not followed by the Revenue.
The Hon’ble Rajasthan High Court in the case of M/s. Maple Luxury Homes held that the proper officer to disclose to the Assessee the reason for rejection of the GST Refund application with an object to invite a response, consider the same and pass an order.