Tag: Rajasthan HC

GST ArticleHigh Court

Whether Writ Petition is maintainable against SCN issued under Section 74 alleging suppression

byCA Ritesh Arora

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.

GST ArticleHigh Court

Appellate Authority can quash the order of refund which was based on a repugnant Circular

byCA Bimal Jain

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”).

GST ArticleHigh Court

Department cannot take Coercive Action unless a SCN is issued w.r.t Claim of IGST Refund on Exports under the Advance Authorization Scheme

byCA Bimal Jain

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.

GST ArticleHigh CourtPre-GST

Supreme Court to examine whether supplying crane for loading, unloading, lifting and shifting services is transfer of “right to use”

byCA Bimal Jain

The Revenue Department challenged the decision of Rajasthan High Court before the Hon’ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not ‘sale’ as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003