Tag: Rajasthan HC
Supreme Court to examine whether supplying crane for loading, unloading, lifting and shifting services is transfer of “right to use”
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
Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during the period of limitation
The Hon’ble Rajasthan High Court in the case of M/s. Thekedar Nand Lal Sharma dismissed the writ petition and held that, the writ petition against Assessment Order is not maintainable when remedy of appeal is not availed during the period of limitation.
GST DAILY – 170
Interest on refund to be paid if amount isn’t refunded within 60 days from date of application THE HON’BLE RAJASTHAN HIGH COURT in the case of BABA SUPER MINERALS PVT. LTD. V/s UNION OF INDIA, decided on 5-1-2024 👉 Issue:- …
GST DAILY – 124
Refund of unutilised ITC is permissible even if there are multiple inputs and output supplies
Refund allowed in case of inverted duty structure on account of Multiple Input having higher GST rate than output
The Hon’ble Rajasthan High Court (Jaipur Bench) in the case of M/s. Nahar Industrial Enterprises Limited v. Union of India [Civil Writ Petition No. 8476 of 20/21 dated October 31, 2023], allowed the Writ Petition and held that refund of…
Refund application cannot be kept pending on the ground of pendency of proceedings
The Hon’ble Rajasthan High Court in M/s B.C. Power Controls Ltd. v. Union of India held that the refund application of IGST cannot be kept pending indefinitely on the ground of pendency of proceedings.