Rajasthan High Court — GST

1. Rajasthan High Court · 03 Jan 2024
   Rajasthan HC Overrules AC's Demand for Bank Guarantee, Upholds Solvent Security Requirement for GST Refund

   Raj Kamal Cargo Movers vs The Assistant Commissioner

   (2024) TaxCorp(IDT) 8488 (HC-RAJASTHAN)

2. Rajasthan High Court · 14 Dec 2023
   HC - Rajasthan HC Sets Aside Order Rejecting GST Registration Cancellation Appeal, Acknowledges Delay Justification.

   Marudhar Medical Store vs. Assistant Commissioner and Ors.

   (2023) TaxCorp(IDT) 8406 (HC-RAJASTHAN)

3. Rajasthan High Court · 01 Nov 2023
   HC - Rajasthan HC Upholds IDS Refund for Textile Manufacturer Amidst Varied Input and Output Tax Rates.

   Nahar Industrial Enterprises Ltd vs. Union of India & Ors.

   (2023) TaxCorp(IDT) 8246 (HC-RAJASTHAN)

4. Rajasthan High Court · 06 Jun 2023
   The applicants created the fake firm named Vandana Fabrics and illegally supplied goods in the market after purchasing the same amounting to Rs. 3 cr from complainants without payment.

   Sheetal Mittal vs State of Rajasthan & Anr.

   (2023) TaxCorp(IDT) 7620 (HC-RAJASTHAN)

5. Rajasthan High Court · 30 May 2023
   Writ petition filed by the petitioner cannot be entertained as being not maintainable.

   Malik Khan vs. Chief Commissioner GST and Central Excise

   (2023) TaxCorp(IDT) 7594 (HC-RAJASTHAN)

6. Rajasthan High Court · 23 May 2023
   As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

   Medicamen Biotech Ltd vs UOI & ors

   (2023) TaxCorp(IDT) 7572 (HC-RAJASTHAN)

7. Rajasthan High Court · 08 May 2023
   Further proceedings pursuant to impugned show cause notice shall remain in abeyance.

   Surajmal Ramniwas Oil Mill Pvt. Ltd. vs. Joint Commissioner, SGST & Ors.

   (2023) TaxCorp(IDT) 7506 (HC-RAJASTHAN)

8. Rajasthan High Court · 08 May 2023
   Petitioner-firm, shall be entitled to lodge its claim for availment of Input Tax Credit in respect of the period from the cancellation of the registration till the registration is restored.

   R.K. Jewelers vs. UOI

   (2023) TaxCorp(IDT) 7505 (HC-RAJASTHAN)

9. Rajasthan High Court · 04 Apr 2023
   The show cause notice only stated that discrepancies have been noticed, without giving any description or details of the same.

   Tirupati Trucking LLP vs. The Superintendent, Central Goods & Services Tax

   (2023) TaxCorp(IDT) 7377 (HC-RAJASTHAN)

10. Rajasthan High Court · 17 Mar 2023
    Petitioner cannot be compelled to pay tax on the manpower services rendered by it twice.

    Skylark Infra Engineering Pvt Ltd vs. Union Of India & Ors

    (2023) TaxCorp(IDT) 7324 (HC-RAJASTHAN)

11. Rajasthan High Court · 27 Jan 2023
    Refund of accumulated ITC on account of export of goods cannot be denied without granting hearing opportunity, thus quashes order being violative of natural justice principles.

    Chandni Crafts vs. Union of India and Anr.

    (2023) TaxCorp(IDT) 7149 (HC-RAJASTHAN)

12. Rajasthan High Court · 24 Jan 2023
    By hosting a slew of online games like Rummy, Poker, Fantasy sports etc., Petitioner is dealing in actionable goods rather than services.

    Myteam11 Fantasy Sports Pvt Ltd vs UOI

    (2023) TaxCorp(IDT) 7136 (HC-RAJASTHAN)

13. Rajasthan High Court · 16 Jan 2023
    The absence of breach of fundamental rights and violation of principles of natural justice, writ petition is not maintainable, in view of the availability of statutory alternative remedy.

    Tanushree Logistics Pvt Ltd vs. State of Rajasthan and Ors.

    (2023) TaxCorp(IDT) 7114 (HC-RAJASTHAN)

14. Rajasthan High Court · 06 Dec 2022
    Concerned Jt Commissioner is directed to personally remain present in the Court with the original record including the dispatch register for determination of cost imposition.

    Hindustan Construction Company Ltd. Vs UOI & ors

    (2022) TaxCorp(IDT) 6973 (HC-RAJASTHAN)

15. Rajasthan High Court · 06 Dec 2022
    The allegation against the petitioner pertains to an amount of Rs.15,57,28,345/- and custody period is about three months, therefore this Court deems it not proper to enlarge the accused-petitioner on bail.

    Ratnambar Kaushik vs. UOI

    (2022) TaxCorp(IDT) 6967 (HC-RAJASTHAN)

16. Rajasthan High Court · 29 Nov 2022
    Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of the registration and, therefore, there cannot be any deemed suspension.

    Trishul Asphalt Products vs Deputy Commissioner & Others

    (2022) TaxCorp(IDT) 6938 (HC-RAJASTHAN)

17. Rajasthan High Court · 31 Oct 2022
    The assessee gave the intimation about the death of the proprietor which fact establishes his bonafides that he is desirous of removing the anomalies and clearing off the tax liability.

    AH Marble Crafts vs Commissioner Tax, Goods and Services Tax

    (2022) TaxCorp(IDT) 6829 (HC-RAJASTHAN)

18. Rajasthan High Court · 18 Oct 2022
    No ground for 2nd bail applications are made out

    Ramchandra Vishnoi vs. UOI

    (2022) TaxCorp(IDT) 6793 (HC-RAJASTHAN)

19. Rajasthan High Court · 28 Sep 2022
    Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the issue.

    Sudershan Lal Gupta vs. Union of India & Ors.

    (2022) TaxCorp(IDT) 6730 (HC-RAJASTHAN)

20. Rajasthan High Court · 02 Jul 2022
    Section 54(3)(ii) of the CGST Act is absolutely unambiguous and does not carve out any exception that Input Tax Credit under the Inverted Tax Structure would not be applicable where the input and the output goods are the same.

    Baker Hughes Asia Pacific Ltd vs UOI & ors

    (2022) TaxCorp(IDT) 6452 (HC-RAJASTHAN)

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