Tag Archives: HIGH COURT OF RAJASTHAN

Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee

By | July 23, 2026
0 Comment

Delay Conedoned as Appellate Order Uploaded Under Incorrect Portal Category Caused Reasonable Omission by Assessee Issue Whether the delay in filing a statutory GST appeal beyond the condonable period under Section 107 can be condoned when the order-in-original was uploaded under the incorrect portal tab (“Additional Notices and Orders” instead of “Notices and Orders”), preventing… Read More »

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function

By | July 23, 2026
0 Comment

University Affiliation Fees Are Exempt From GST as Granting Affiliation Is a Non-Taxable Statutory Function Issue Whether affiliation fees collected by a university from an affiliated college are liable to GST, or if granting affiliation constitutes an exempt service/non-taxable statutory function under Entry 66 of Notification No. 12/2017-Central Tax (Rate). Facts Background: The petitioner-college was… Read More »

Assessment Under Section 153C Requires Incriminating Material; Single Agricultural Land Sale Is Exempt Capital Asset.

By | July 17, 2026
0 Comment

Assessment Under Section 153C Requires Incriminating Material; Single Agricultural Land Sale Is Exempt Capital Asset. Issue Whether the Revenue can validly initiate proceedings and complete an assessment under Section 153C read with Section 153A without satisfying that the seized documents are of an “incriminating” nature and legally linkable to the relevant Assessment Year. Whether a… Read More »

Writ Petitions Disposed as High Court Directs Taxpayers to Pursue Statutory Section 107 Appeals

By | June 23, 2026
0 Comment

Writ Petitions Disposed as High Court Directs Taxpayers to Pursue Statutory Section 107 Appeals Issue Whether writ petitions filed directly before the High Court are maintainable when the taxpayers have an alternate, effective statutory remedy of appeal available under Section 107 of the CGST/RGST Act. Facts The petitioners bypassed the regular appellate channel and filed… Read More »

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings

By | June 12, 2026
0 Comment

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »

Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal

By | June 10, 2026
0 Comment

Writ Petition Against Jurisdictional Assessing Officer’s Reassessment Disallowed but Remanded to Pending CIT(A) Appeal Issue Validity of Notice: Whether the Jurisdictional Assessing Officer (JAO) has the legal authority to initiate reassessment proceedings by issuing a notice under Section 148, and whether subsequent orders can be passed outside the mandatory faceless assessment regime. Maintainability of Writ:… Read More »