Rajasthan VAT Act Permits Search Of Residential Premises In Tax Evasion Cases: Rajasthan High Court

The Rajasthan High Court has recently held that the Rajasthan Value Added Tax Act does not prohibit searches at residential premises, provided the statutory requirements for search and seizure are strictly fulfilled. A Division Bench of Justice Arun Monga and Justice Sunil Beniwal referring to Section 75 of the Rajasthan Value Added Tax Act, 2003 observed, “Thus, the statute does not prohibit search of residential premises as such; however, the exercise of such power is conditioned upon strict...

Rajasthan High Court Upholds GST Penalty Order Despite Absence Of DIN, Says RFN Is Sufficient

The Rajasthan High Court has held that a GST order communicated through statutorily recognised modes such as the GST portal, registered post or e-mail cannot be invalidated merely because it does not mention a Document Identification Number (DIN), where the communication carries a verifiable Reference Number (RFN). “Once service has been effected in any of the recognised statutory modes, we are of the view that the requirement of lawful communication clearly stands satisfied,” a division bench...

Sports Association Election Disputes Under Rajasthan Sports Act, 2005, Must Go Through Arbitration: Rajasthan HC

The Rajasthan High Court has recently held that disputes touching the constitution, management, or election of a sports association are required to be resolved through the statutory mechanism of conciliation and arbitration under the Rajasthan Sports (Registration, Recognition and Regulation of Association) Act, 2005, and not by invoking the writ jurisdiction of the court. A Division Bench of Justice Inderjeet Singh and Justice Ashok Kumar Jain allowed a special appeal filed by the Rajasthan...

Rajasthan High Court Grants Electricity Duty Exemption For UltraTech's Captive Power Under Solar Policy 2019

The Rajasthan High Court has held that electricity duty exemption on captive consumption of solar power promised under the Solar Policy, 2019 cannot be withdrawn retrospectively so as to divest accrued rights, ruling that UltraTech Cement Ltd. and other petitioners are entitled to the benefit for projects commissioned prior to the amendment.A Division Bench of Justice Arun Monga and Justice Sunil Beniwal delivered the judgment. The dispute traces back to the State's amendment of the Solar...

When Can Arbitral Awards Be Set Aside? Rajasthan High Court Lays Down Principles To Check Perversity

While underscoring that the Arbitration and Conciliation Act, 1996 was enacted to ensure effective and expeditious resolution of disputes, the Rajasthan High Court expressed concern over the increasing trend of arbitral awards being challenged “as if an appeal has been filed.” A division bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Shubha Mehta dismissed an appeal filed by the State of Rajasthan against an order of the Commercial Court which had rejected its objections under...

Rajasthan High Court Defreezes Accounts As GST SCN Only Uploaded On Portal, Never Served

The Rajasthan High Court has directed de-freezing of the bank accounts of business entities and their proprietors from Sawai Madhopur after noting their submission that the SCN concerning their GST liability was only uploaded on the portal without being served through any other prescribed mode. Granting interim relief, a division bench of Justice Mahendra Kumar Goyal and Justice Bhuwan Goyal said it would be just and proper to allow operation of the accounts, subject to the deposit of 10% of...

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....