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Court - HC ✔

Rajasthan High Court ✔

RAIS KHAN vs. UNION OF INDIA & OTHERS

(Rajasthan High Court | Mar 14, 2024)

ORDER 1. Petitioner has preferred this Civil Writ Petition challenging the issuance of summons dated 27.09.2023 & 14.02.2024 under Section 70 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the "CGST Act") passed by Superintendent/ Appraiser/Senior Intelligence Officer DGGI and praying for quashing and setting aside of the same. 2. It is contended by counsel appearing for the petitioner that State Authorities had initiated the proceedings an...

ASHOK VARANDANI & OTHERS vs. UNION OF INDIA & OTHERS

(Rajasthan High Court | Mar 10, 2024)

1. Heard on admission. 2. By this writ petition filed under Article 226 of the Constitution of India, the petitioner has assailed an ex-parte assessment order dated 15.05.2023 passed by the third respondent, namely, the Assistant Commissioner, Circle-I, Jaipur I Ward-II, Commercial Taxes Department, Jaipur. The petitioner has sought declaration that his statutory return in Form GSTR-3B for the month of March, 2023 is valid and the declaration made therein by the petitioner holds primacy o...

ASHUTOSH GARG vs. UNION OF INDIA & OTHERS

(Rajasthan High Court | Mar 6, 2024)

ORDER Reportable 1. Counsel for the petitioner submits that the petitioner has been impleaded as accused in the instant case on the basis of his confessional statement recorded under Section 70 of the Goods and Services Tax Act, 2017 (for short, “the CGST Act, 2017”). Counsel submits that the aforesaid statement of the petitioner is not admissible in evidence, at this stage, as the same is not relevant, as there was no adjudication of the allegations on merit in view of Se...

ARYA MARBLE SUPPLIERS vs. STATE OF RAJASTHAN & OTHERS

(Rajasthan High Court | Feb 26, 2024)

ORDER 1. Learned counsel for the parties jointly submit that the controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon’ble Court in M/s. Shree Dev Narayan Marble v. State of Rajasthan & Ors. : D.B. Civil Writ Petition No.1115/2024 on 15.02.2024; holding thus: “Though the matter comes up for admission today, with the consent of the parties, the petition is being disposed of finally. ...

ANIL KUMAR vs. UNION OF INDIA

(Rajasthan High Court | Feb 19, 2024)

JUDGMENT The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner. The petitioner has been arrested in connection with Complaint No.DGGI/INV/122/2023-Gr-F O/o ADG-DGGI-ZU-Jaipur for the offence(s) under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. Learned counsel for the accused-petitioner submitted that the petitioner has been falsely implicated under Section 132 (1) (b) (c) (f) and (l) of CGST Act, 2017. The accused-petitioner is be...

DALPAT SINGH vs. UNION OF INDIA AND OTHERS

(Rajasthan High Court | Jan 18, 2024)

ORDER The present writ petition has been filed by the petitioner challenging the show cause notice/assessment orders issued by the respondent-GST Department raising demand of GST on royalty paid to the respondent-Mining Department towards mining lease. 2. Learned counsel for the petitioner fairly submits that the issue involved in this writ petition has already been decided by this Court vide order dated 29.09.2022 rendered in Shree Basant Bhandar Int Udyog Vs. Union of India &am...

ABDUS SAMI SALFI vs. UNION OF INDIA AND OTHERS

(Rajasthan High Court | Jan 18, 2024)

ORDER Learned counsel submits that an advance copy of the petition has been served on learned counsel appearing for the respondents. 2. Further submissions have been made that the petitioner has questioned the validity of provisions of Section 107(4) of the CGST/RGST Act, 2017 (‘the Act’) as well as notification dated 02.11.2023 issued under Section 148 of the Act. 3. Submissions have been made that the provisions of Section 107(4) of the Act restricts the right of the...

SWIFT MOTORS vs. THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX &..

(Rajasthan High Court | Jan 16, 2024)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the Notice dated 13.08.2019 (Annex. 1), whereby the petitioner has been called upon to deposit interest amounting to Rs. 22,94,722/- within a period of three days. 2. The said notice was issued to the petitioner pursuant to the original notice dated 11.09.2018 (Annex. R/2), inter-alia, indicating the grounds and calculation, on which the demand was raised under Section 50 of the Central Goods and Service Tax Act...

PERNOD RICARD INDIA PVT. LTD. vs. UNION OF INDIA & OTHERS

(Rajasthan High Court | Jan 11, 2024)

ORDER 1. This writ petition has been filed by the petitioner seeking the following reliefs:- “A. Issue a writ, order, or direction to quash the impugned S. No. 10 of Notification No. 10/2017 – Integrated Tax (Rate) dated 28.06.2017 – (Annexure-3); and/or B. Issue a writ, order or direction to quash the impugned S.No. 9(ii) of Notification No. 8/2017 Integrated Tax (Rate) dated 28.06.2017 (Annexure-4); and/or C. Issue a writ, order or direction to quash the im...

HALLMARK STEEL PRIVATE LIMITED vs. STATE OF RAJASTHAN & OTHERS

(Rajasthan High Court | Jan 5, 2024)

ORDER 1. This writ petition has been filed by the petitioner aggrieved of the cancellation of GST registration by the respondents. 2. Counsel for the petitioner submits that during pendency of the present petition, the cancellation has been revoked, however, a submission has been made that as during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Ta...

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