Rajasthan High Court
Bill Of Entry Amendment After Search Permissible Under Customs Act: Rajasthan High Court Upholds Relief To Ceramic Tableware
The Rajasthan High Court has recently observed that amendments in the Bill of Entry can be made even after a search is conducted, and such amendments cannot be refused merely because the error was detected by the department and not disclosed suo motu by the importer. A division bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Sangeeta Sharma said that the purpose of Section 149 of the Customs Act, 1962 is to ensure proper assessment and that the power to allow amendment must be...
Taxpayer Must Be Heard Before 'Draconian' Step Of Provisional Attachment: Rajasthan High Court
The Rajasthan High Court on 6 March observed that the minimum requirement before invoking provisional attachment under Section 281B of the Income Tax Act, 1961, is to grant the taxpayer an opportunity of hearing to make the payment, or part of it, given the “draconian” nature of the provision. The Division Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Sangeeta Sharma was hearing a petition by ARL Infratech Limited challenging an order of the Deputy Commissioner of Income Tax...
Rajasthan High Court Refuses to Quash VAT Proceedings Against JK Lakshmi Cement Over Diesel Supplied To Contractors
The Rajasthan High Court has recently refused to quash proceedings initiated against JK Lakshmi Cement Limited over alleged VAT liability arising from diesel supplied to transport and mining contractors, holding that the company must respond to the tax authorities and raise its objections during the ongoing assessment inquiry.The dispute arose after the Commercial Taxes Department conducted a survey and investigation into the operations of the cement manufacturer.According to the department, the...
Assessment Order Against Deceased Person Without Hearing Legal Heirs Invalid: Rajasthan High Court
The Rajasthan High Court on 26 February, held that assessment proceedings cannot be validly continued or concluded against the legal heirs of a deceased taxpayer under Section 93 of the CGST Act, which limits liability to the estate inherited, unless the authorities comply with mandatory principles of natural justice, including issuance of a proper notice and grant of an opportunity of hearing to the legal representative. A Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice...
"Unexplained Delay": Rajasthan High Court Quashes Service Tax Order Passed Nine Years After Show Cause Notices
The Rajasthan High Court has recently set aside a service tax demand raised nearly nine years after issuance of show cause notices, holding that revival of proceedings after prolonged administrative dormancy amounts to an arbitrary exercise of power and defeats the statutory discipline prescribed under the Finance Act. A Division Bench of Justice Arun Monga and Justice Yogendra Kumar Purohit quashed an order dated October 24, 2019 passed by the Joint Commissioner, Central Excise and Goods and...
Rajasthan High Court Declines Writ In Janani Express Contract Dispute, Cites Agreed Dispute Resolution Mechanism
The Rajasthan High Court has declined to entertain a writ petition filed by Modern Emergency Services JV Pvt. Ltd. over its Janani Express contract with the State.The company had sought a six-month extension of its service agreement. It had also sought reimbursement for 350 newly procured ambulances. In addition, it challenged Clause 6.4(35) of a fresh Request for Proposal issued on November 26, 2025. Justice Maneesh Sharma held that the principal grievances arise out of a commercial contract....
Non-Borrower Aggrieved By SARFAESI Action Can Approach DRT, Writ Not Maintainable: Rajasthan High Court
The Rajasthan High Court has recently held that a flat purchaser whose property is treated as a secured asset under the SARFAESI Act cannot bypass the remedy before the Debt Recovery Tribunal by directly invoking writ jurisdiction. The court said a writ petition is not maintainable when an effective statutory remedy is available. Justice Sunil Beniwal dismissed the petition, holding that even though the petitioner was not a borrower or a guarantor, the possession notice directly affected his...
Suit For Specific Performance Of Agreement To Sell Shops Used For Business Is Commercial Dispute: Rajasthan High Court
The Rajasthan High Court has recently held that a suit seeking specific performance of an agreement to sell shops that were already being used for business cannot be tried by a regular civil court and must be placed before a Commercial Court. Justice Sanjeet Purohit, while dismissing an appeal against a trial court order, made it clear that once a dispute falls within the Commercial Courts Act, the civil court lacks jurisdiction to try the suit. The Court held, “When facts establish that the...
GST Appellate Authority Cannot Invoke Limitation Act To Condone Delay Beyond One Month: Rajasthan High Court
The Rajasthan High Court has recently held that a GST appellate authority cannot condone delay beyond one additional month after the expiry of the three-month statutory period for filing an appeal, even if sufficient cause is shown. Setting out the law, the court ruled that Section 107(4) of the Central Goods and Services Tax Act, 2017, permits the Appellate Authority to condone delay only up to one month and that it can't take recourse to Section 5 of the Limitation Act to extend that period...
Rajasthan High Court Upholds Injunction Over 'DURGA' Mustard Oil Trademark, Cites Public Interest
The Rajasthan High Court has declined to interfere with an interim injunction restraining the use of the trademark “DURGA” for mustard oil. The court said trademark infringement affects not just the parties to the dispute but also consumers and the wider public, as it can cause confusion and deception. A Division Bench of Justices Arun Monga and Yogendra Kumar Purohit dismissed an appeal challenging an order of the commercial court that had granted a temporary injunction against the...
Can GST Be Levied On Sale of Vacant Land? Rajasthan High Court To Examine
The Rajasthan High Court at Jaipur has issued notice to the Rajasthan State Industrial Development and Investment Corporation Ltd on a petition raising the issue of whether GST can be levied on the sale of vacant land in relation to an e-auction.Justice Maneesh Sharma, while hearing the matter, directed that the respondents shall not cancel the subjected e-auction if the petitioner deposits the demand amount excluding the disputed GST component within 15 days. The petition challenges a demand...
Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On Limitation
The Rajasthan High Court, in a matter concerning effective service of appellate order and consideration of condonation of delay application, has set aside order passed by the Appellate Authority. In a recent judgment a Division Bench comprising, Justice Pushpendra Singh Bhati and Justice Sanjeet Purohit on dismissal of appeal on account of limitation, emphasized that condonation of delay application must be judiciously considered. The Rajasthan High Court allowed the writ petition while ...