Tag Archives: HIGH COURT OF RAJASTHAN

Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication.

By | August 10, 2026
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Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Issue Whether an assessment order passed under Section 75(4) of the CGST/RGST Act, 2017 without affording a personal hearing—despite a written request and contemplation of an adverse… Read More »

Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information

By | August 5, 2026
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Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Issue Whether the issuance of a reassessment notice under Section 148 based on independent information received under Section 135A is jurisdictionally barred or… Read More »

Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18

By | August 5, 2026
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Enhanced 60% Tax Rate and Surcharge Under Amended Section 115BBE Applies Prospectively From AY 2017-18 Issue Whether the enhanced tax rate of 60% with a 25% surcharge under Section 115BBE and penalty under Section 271AAC, introduced by the Taxation Laws (Second Amendment) Act, 2016, applies retrospectively to cash deposits made during Financial Year 2016-17 (Assessment… Read More »

An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias.

By | August 3, 2026
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An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias. Issue Whether an officer who countersigned and approved an investigation report for prosecution can subsequently act as the quasi-judicial adjudicating authority in the same matter without violating principles of natural justice and triggering reasonable apprehension of bias. Facts Taxpayer Details: The… Read More »

Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed

By | August 1, 2026
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Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Issue Whether an assessment order confirming a tax demand based on return discrepancies and Input Tax Credit (ITC) reversal can be sustained when no prior notice in Form GST ASMT-10 was… Read More »

Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order

By | July 30, 2026
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Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Failure to Issue Mandatory Form GST ASMT-10 Vitiates Return Scrutiny Assessment and Voids Order Issue Whether an assessment order confirming tax demand and input tax credit reversal based on return discrepancies is valid when no notice in Form GST ASMT-10 was… Read More »

Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted

By | July 27, 2026
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Criminal Prosecution Under Section 276C Quashed as Underlying Penalty Under Section 271AAB Was Deleted Issue Whether criminal prosecution under Section 276C(1)(i) for willful attempt to evade tax can be sustained when the foundational penalty under Section 271AAB has been quashed by the Income Tax Appellate Tribunal and no stay on the quashing order exists. Facts… Read More »

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

By | July 23, 2026
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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
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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
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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 »