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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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No ground for 2nd bail applications are made out
Ramchandra Vishnoi vs. UOI
(2022) TaxCorp(IDT) 6793 (HC-RAJASTHAN)
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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)
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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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The language used in sub-section (1) of Section 129 of the Act of 2017 is indicative of the position that the goods in transit or under stock, which are in transit themselves must be subject matter of violation/contravention of the statutory provision.
H.R. Enterprises & Anr. vs. State of Rajasthan
(2022) TaxCorp(IDT) 6371 (HC-RAJASTHAN)
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The economic offender should not be dealt as general offender because economic offenders run parallel economy and they are serious threat to the national economy.
Sohan Singh Rao vs UOI
(2022) TaxCorp(IDT) 6049 (HC-RAJASTHAN)
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Revenue is directed to regularize the ITC in favour of the Assessee as per entitlement and the Assessee shall be allowed to avail the ITC of Rs.2,58,03,590/- through the next GSTR-3B return.
Pacific Industries vs. Union of India & Ors.
(2022) TaxCorp(IDT) 6040 (HC-RAJASTHAN)
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The petition cannot be entertained and leaves it to the Petitioner to approach the statutory authority to seek further extension.
Vitta Samanvaya Samiti vs. UOI & Ors.
(2022) TaxCorp(IDT) 5719 (HC-RAJASTHAN)
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If this unblocking of the tax credit is not already reflected on the GST portal in the account of the petitioner, the same shall be done forthwith.
Vinayak Plylam Marketing vs. Superintendent, CGST
(2021) TaxCorp(IDT) 5651 (HC-RAJASTHAN)
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