Tag Archives: HIGH COURT OF RAJASTHAN

Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107.

By | October 21, 2026
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Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107. Issue Whether mere electronic uploading of an order on the GST portal constitutes valid communication/service under Section 169 to trigger the commencement of the limitation period for filing an appeal under Section 107(1). Whether an appeal dismissed… Read More »

Writ petition against fraud SCN is premature when statutory adjudication remedy is available.

By | October 21, 2026
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Writ petition against fraud SCN is premature when statutory adjudication remedy is available. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash Show Cause Notices (SCNs) issued under Section 74 in the absence of patent lack of jurisdiction or mala fides. Whether contested factual and legal pleas… Read More »

Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload

By | October 17, 2026
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Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload Issue Whether the statutory limitation period of three months plus one month for filing a GST appeal under Section 107 commences from the date an assessment order is merely uploaded on the portal, or from the date it is validly… Read More »

Interim Board Settlement Applications Valid If Live Assessment Notice Pending On Filing Date

By | October 16, 2026
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Interim Board Settlement Applications Valid If Live Assessment Notice Pending On Filing Date Issue Whether the Interim Board for Settlement can reject a settlement application filed on or before September 30, 2021, on the ground that no assessment proceeding was pending as on January 31, 2021, even though the assessee held a live and unadjudicated… Read More »

Annuity Payments for Highway Construction Classify as Works Contract and Are Ineligible for GST Exemption

By | October 14, 2026
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Annuity Payments for Highway Construction Classify as Works Contract and Are Ineligible for GST Exemption Issue Taxability of Deferred Annuities for Road Construction: Whether deferred annuity consideration received by a concessionaire from NHAI for highway design, construction, operation, and maintenance qualifies for GST exemption under Entry 23A of Notification No. 12/2017 (Heading 9967) or constitutes… Read More »

Power generation qualifies as production, entitling manufacturers to additional depreciation under Section 32(1)(iia)

By | October 13, 2026
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Power generation qualifies as production, entitling manufacturers to additional depreciation under Section 32(1)(iia) Issue Whether power generation comes within the scope of “production” under Section 32(1)(iia) of the Income-tax Act, 1961 to qualify for additional depreciation on new plant and machinery installed at a Captive Power Plant (CPP) and Wind Power Plant (WPP). Whether an… Read More »

ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government

By | September 24, 2026
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ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government ITC Recovery Permissible From Purchaser If Supplier Fails To Deposit Collected GST With Government Issue Whether the denial and recovery of Input Tax Credit (ITC) under Section 16(2)(c) of the CGST/RGST Act from a purchasing dealer is legally valid when the… Read More »

High Court Directs Appellate Authority to Adjudicate Appeal on Merits Condoning Portal Communication Delay

By | September 23, 2026
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High Court Directs Appellate Authority to Adjudicate Appeal on Merits Condoning Portal Communication Delay Issue Whether the High Court under Article 226 can direct the Appellate Authority to entertain and decide a GST appeal on merits where the adjudication order was uploaded under the portal’s “Additional Notices and Orders” tab without serving a physical copy,… Read More »

Deduction claimed under Sections 80-IA/80-IB is not to be subtracted from business profits while computing Section 80HHC deduction.

By | September 21, 2026
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Deduction claimed under Sections 80-IA/80-IB is not to be subtracted from business profits while computing Section 80HHC deduction. Issue Whether deductions allowed under Sections 80-IA/80-IB must be subtracted from business profits before computing deductions under Section 80HHC, and whether a late-crystallized capital liability can be added to the actual cost under Section 43(1) without identifying… Read More »

Appellate Authority Directed to Entertain Appeal Beyond Limitation Period as Order Upload Caused Delay

By | September 18, 2026
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Appellate Authority Directed to Entertain Appeal Beyond Limitation Period as Order Upload Caused Delay Issue Whether an appeal filed before the Appellate Authority under Section 107 beyond the statutory limitation period can be directed to be entertained on merits, where the Order-in-Original was passed ex-parte without an effective hearing and only uploaded on the GST… Read More »