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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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Bail deserves to be allowed to 68 year old accused.
Kewal Chand Jain vs. UOI
(2021) TaxCorp(IDT) 5606 (HC-RAJASTHAN)
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If the Petitioner’s assertion is found to be correct then the GST Council shall issue necessary recommendation to the Commissioner to enable the Petitioner to get the benefit of CENVAT Credit.
India Cements Ltd. vs. UOI
(2021) TaxCorp(IDT) 4757 (HC-RAJASTHAN)
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A circular cannot seek to clarify provisions of statutory notification dated 28.06.2017, which is otherwise unequivocal.
Jodhpur Vidyut Vitran Nigam Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4677 (HC-RAJASTHAN)
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GST Council is directed to issue necessary recommendation to the Commissioner to enable the Assessee to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.
Sunil Kumar & Company vs. Union of India
(2021) TaxCorp(IDT) 4526 (HC-RAJASTHAN)
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Government is empowered to enact and grant exemption u/s 11 of CGST Act r/w Section 11 of RGST Act and various State governments have extended exemption benefits by way of reimbursing the contractors in case of contracts entered in pre-GST regime.
SPML Infra Limited vs. State of Rajasthan & Ors.
(2020) TaxCorp(IDT) 4489 (HC-RAJASTHAN)
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Online fantasy cricket of Dream 11 is a game of mere skill, as distinguished from a game of chance and hence, does not amount to gambling/betting.
Ravindra Singh Chaudhary vs. UOI & Ors.
(2020) TaxCorp(IDT) 4292 (HC-RAJASTHAN)
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No coercive action shall be taken against the petitioner till the next date.
Pushp Henna Pvt. Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4269 (HC-RAJASTHAN)
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Taking into consideration the submissions advanced by the respective counsels, the length of custody of the petitioner, the offences being compoundable and punishable with maximum sentence of five years, the absence of criminal antecedents this court deems it just and proper to enlarge the petitioner on bail.
Dhanraj Singhal vs. State of Rajasthan
(2020) TaxCorp(IDT) 4268 (HC-RAJASTHAN)
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Notice to Revenue is being issued in a writ challenging Rule 36(4) restricting ITC availment.
Gr Infraprojects Limited vs. Union of India
(2020) TaxCorp(IDT) 4061 (HC-RAJASTHAN)
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If the Petitioners’ assertion is found to be correct, the GST Council shall issue necessary recommendation to the Commissioner to enable the petitioners to get the benefit of CENVAT credit within the stipulated time as stipulated by the Union of India.
Trivedi Ventures LLP vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4060 (HC-RAJASTHAN)
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In case investigation is not completed in terms of aforesaid order passed by the SC, i.e., within 3 months, Petitioner be released on bail by the trial court, subject to its satisfaction.
Rajesh Arora vs. UOI
(2020) TaxCorp(IDT) 3777 (HC-RAJASTHAN)
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Once The provisions of Rule 117 of the CGST Rules, which prescribe limitation has been upheld, the plea raised pertaining to the denial of vested right on account of petitioners failing to submit/file Form GST Tran-1 in time cannot be countenanced.
Shree Motors vs. UOI
(2020) TaxCorp(IDT) 3707 (HC-RAJASTHAN)
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Petitioner shall be required to appear before that Court on all dates of hearing and as and when called upon to do so.
Gaurav vs. State
(2020) TaxCorp(IDT) 3682 (HC-RAJASTHAN)
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The petitioner was a practicing Chartered Accountant and a lady of 27 years facing incarceration for last more than one month and considering Special Public Prosecutor’s submission that the investigation will take considerable time to conclude. The bail applications deserve to be accepted.
Paridhi Jain vs. State
(2020) TaxCorp(IDT) 3555 (HC-RAJASTHAN)
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Even according to data submitted by the counsel of Union of India, the portal at its best day accepted about 2,00,000 returns whereas pending returns as of 1.30 PM on Feb. 5 were about 30 lacs (approx.).
Tax Bar Association vs. UOI.
(2020) TaxCorp(IDT) 3541 (HC-RAJASTHAN)
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