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In a case before the Rajasthan High Court, Faruk Rathore, Proprietor of M/s Hindustan Trading Company, contested the levying of a heavy penalty for a minor offence connected to a lapsed GST e-way bill during transit. The matter underscores the disproportionate penalties imposed under the Central Goods & Services Tax Act, 2017 (CGST Act, 2017). […]
While finding a taxpayer guilty of the offence of filing delayed income tax returns, “mens rea“ is a crucial ingredient, the Rajasthan High Court ruled. In the absence of mens rea, an accused could not be held guilty, and his conviction u/s 276 CC of the Income Tax Act cannot be supported, the bench of […]
The Rajasthan High Court, Jaipur Bench, ruled that issuance of summons is not initiation of proceedings referable to under Section 6(2)(b) of the CGST Act. The bench of Justice Pankaj Bhandari and Justice Shubha Mehta noted that the extent of Section 6(2)(b) and Section 70 of the CGST Act is different and distinct, since the […]
The Rajasthan High Court set aside the order that was passed against the petitioner on the charge that the income levied to tax for the AY 2015-16 has escaped the assessment under the purview of section 147 of the Income Tax Act 1961. Bijendra Singh, the taxpayer, contended that the show cause notice was premised […]
The Goods and Service Tax (GST) Act was inaugurated at midnight on July 1, 2017. This legislation’s primary objective is to provide a framework for imposing and collecting taxes on the intra-state supply of goods or services, or both, by the central government and related matters. Under the GST Act of 2017, 13 distinct types […]
With regard to the process for matching the credit note of the supplier with the ITC reversal, the Rajasthan High Court seeks recommendations from the authorities. In the absence of any legal obligation cast on the respondent to perform the matching actions when the applicant wishes to avail the decrease in the liability of tax, […]
For the case of the GST refund application due for 9 months, Rajasthan High Court decided to refund the application within 60 days for the Goods and Services Tax (GST). Despite the applicant has provided an application that claims for the refund previously dated 10.08.2019 the limited grievance circulated via the applicant, to date the […]
The Rajasthan High Court ruled that the applicant is allowed to submit an ITC claim when the department regards the matter of revocation of GST registration cancellation. The bench of two judges, Justice Vijay Bishnoi and Justice Praveer Bhatnagar, has instructed the agency to apply for the re-establishment of its GST registration before the competent […]
The responses from the GST department have been sought by the High Court of Rajasthan for the case of the illegal demand for GST and awarded the time to file the answer for the petition. Mr Sharad Kothari, counsel appearing on behalf of M/s Shri Ganesh Traders, the petitioner, stated that the first appeal was […]
