Rajasthan High Court Rejects Claim To Adjust Earlier Service Tax Payment Against Dues Under Sabka Vishwas Scheme

The Rajasthan High Court has held that a taxpayer who declares the full service tax liability under the voluntary disclosure category of the Sabka Vishwas Scheme cannot later seek adjustment of an earlier tax payment against that declared amount, ruling that the statutory scheme treats the figure voluntarily declared as the tax due.A Division Bench comprising Justice Arun Monga and Justice Ashutosh Kumar held that in a voluntary disclosure case, the amount declared by the taxpayer itself is...

No Customs Interest On Capital Goods Kept In Bonded Warehouse Until Clearance: Rajasthan High Court

The Rajasthan High Court has upheld the setting aside of a ₹2.88-crore customs interest demand on solar modules imported by Acme Aklera Power Technology Pvt. Ltd. It held that interest under Section 61(2) of the Customs Act cannot be charged on capital goods covered by Section 61(1)(a). A Division Bench comprising Justice Arun Monga and Justice Ashutosh Kumar held that such capital goods can remain in a warehouse until clearance if they are intended for use in a warehouse where manufacture or...

Copyright Registration Not Mandatory To Initiate Criminal Proceedings For Infringement: Rajasthan High Court

The Rajasthan High Court has held that copyright registration is not mandatory for instituting criminal proceedings alleging copyright infringement. A party can claim rights over a title without registration, subject to establishing those rights through evidence.Justice Ashok Kumar Jain, in an order dated August 17, 2026, made the observation while refusing to quash a 2012 case concerning alleged infringement of copyright and trademark rights over Dandi Salt and Dandi Namak.The Court observed,...

Rajasthan High Court Upholds TDS Disallowance Against Hindustan Zinc On UK Know-How Payment

The Rajasthan High Court on 5 September dismissed Hindustan Zinc Limited's appeal against an Income Tax Appellate Tribunal order sustaining the disallowance of a tax deduction claimed by the company for payment made towards technical know-how to a UK-based company. A Division Bench comprising Justices Pushpendra Singh Bhati and Praveer Bhatnagar upheld the disallowance for Assessment Year 1994-95, holding that the payment made to Davy McKee (Stockton) Limited (DML) was subject to tax deduction...

Rajasthan High Court Sets Aside Arbitral Award For Failing To Identify Disputed Facts, Consider Evidence

The Rajasthan High Court has reiterated that an arbitral award based solely on pleadings, without framing issues concerning serious disputed facts or considering evidence, violates the principles of natural justice. It further held that such an award is against the public policy of India under Section 34 of the Arbitration and Conciliation Act, 1996. Relying on several apex court precedents, the court ruled, “Thus, the above Legal precedents make it clear that an arbitral award issued without...

Rajasthan High Court Sets Aside Unsigned GST Notice And ₹3.13 Lakh Demand Against Mayur Timber

The Rajasthan High Court on 11 August set aside an unsigned Goods and Services Tax (GST) show-cause notice and consequential demand of over Rs. 3.13 lakh raised against Mayur Timber, along with interest of Rs. 4,26,002 and an equivalent penalty. A Division Bench comprising Justices Arun Monga and Ashutosh Kumar held that mere generation of a document on the GST portal or allotment of a reference number cannot replace the mandatory requirement of authentication under Rule 26(3) of the Central...

Rajasthan High Court Holds ₹45,000 Paid To Municipality Cannot Offset Labour Cess Liability Of Hospital

The Rajasthan High Court on 5 August declined to interfere with labour cess recovery proceedings against Saini Multispecialty Hospital, holding that payment of Rs. 45,000 to a municipal body could not by itself discharge the hospital's statutory liability under the Building and Other Construction Workers' Welfare Cess Act, 1996. A Division Bench comprising Justices Arun Monga and Ashutosh Kumar at the Jaipur Bench held that the cess had to be assessed and deposited with the authority prescribed...

Rajasthan High Court Says Supplier's Tax Payment Mandatory For ITC, Upholds Recovery From Buyer

The Rajasthan High Court on 17 August held that actual payment of tax by the supplier to the Government is a mandatory condition for availing Input Tax Credit (ITC) under Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, and that the credit can be recovered from the purchaser if the supplier fails to pay the corresponding tax. A Division Bench comprising Justices Dr. Pushpendra Singh Bhati and Praveer Bhatnagar dismissed a writ petition filed by Shree Karni Electrovision,...

Rajasthan High Court Quashes ₹198.04 Cr. Award Against JDA, Says Arbitrator Rewrote Concession Agreement

The Rajasthan High Court on 17 August set aside an arbitral award granting Rs. 198.04 crore to Rohan Rajdeep Rajasthan Infra Project Limited against the Jaipur Development Authority (JDA) and the Rajasthan Government in connection with the Ghat Ki Guni BOT tunnel project. A Division Bench comprising Justices Arun Monga and Sandeep Taneja allowed JDA and the State's appeal and held that an arbitrator cannot shift contractual risks allocated to a developer or award compensation without...

Rajasthan High Court Says Customs Cannot Recover Excess Drawback Without Reassessment

The Rajasthan High Court on 12 August held that Customs authorities cannot directly invoke Section 75A(2) of the Customs Act, 1962 to recover alleged excess drawback without first reassessing the exporter's self-assessment under Section 17 of the Act. A Division Bench comprising Justices Munnuri Laxman and Sangeeta Sharma allowed writ petitions filed by Bhati & Company and Latiyal Handicrafts Pvt. Ltd. and granted the Customs authorities liberty to proceed under Sections 17 and 18 of the...

Deferred Annuity Payments To Road Companies Under NHAI Contracts Taxable Under GST: Rajasthan High Court

The Rajasthan High Court on 17 August upheld the levy of Goods and Services Tax (GST) on annuity payments received by road construction companies under concession agreements with the National Highways Authority of India (NHAI), holding that such deferred payments for works contract services cannot claim exemption merely because they are paid as annuities. A Division Bench of Justices Pushpendra Singh Bhati and Praveer Bhatnagar dismissed a batch of writ petitions filed by Nagaur Mukundgarh...

Rajasthan High Court Upholds Excise Duty On Scrap Of CENVAT-Credited Capital Goods

The Rajasthan High Court on 3 August held that excise duty is payable when capital goods on which CENVAT credit was availed are subsequently cleared as waste or scrap, even if the scrap does not fall under a specific tariff entry. A Division Bench of Justices Arun Monga and Ashutosh Kumar dismissed an appeal filed by Shree Cement Ltd. against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order upholding the excise duty demand on the clearance of such scrap. The judges held: ...