Rajasthan High Court Partly Quashes CBIC Circular Restricting ITC Refund For Inverted Duty Structure Up To 18.07.2022

The Rajasthan High Court has quashed Point No. 2 of the Circular No. 181/13/2022-GST dated 10.11.2022, restricting ITC claims on the inverted duty structure prior to 18.07.2022. The bench, consisting of Justices Dinesh Mehta and Sangeeta Sharma, stated that if the impugned clarification is tested on the anvil of reasonableness, it falls foul to Article 14 of the Constitution of...

Rajasthan GST Act | HC Calls For 'Purposive' Interpretation Of S.107, Asks Why Assessment Orders Cannot Be Sent On Assessee's Email

The Rajasthan High Court has questioned why the tax department can send attachment orders via email, but not assessment orders, to ward off any communication gap or confusion about the date of communication.The Court was hearing a petition filed against the order of the Appellate Authority, State Tax, that had rejected an appeal preferred by the petitioner under Section 107(1) of the...

Appointment Based On Quashed Precedent Cannot Survive: Rajasthan High Court

In a case where a litigant was granted appointment based on a precedent which was later quashed, the Rajasthan High Court said that once a litigant is granted relief based on a judgment which later gets set aside, he cannot seek to distinguish his case from the judgment based on which he was given appointment.Justice Rekha Borana was hearing a petition filed against cancellation of...

High Court Stays Rajasthan Chess Association Elections

The Rajasthan High Court has stayed elections of members of Rajasthan Chess Association, Jaipur till September 23.The development comes in a petition moved by the Association's incumbent Secretary— Ashok Kumar Bhargava.It is claimed that an inquiry is pending against the Association's President under Section 23 of the Rajasthan Cooperative Societies Act 2001 and as such, there are...

Court Can't Infer Cumulative Age Relaxation When Rules & Recruitment Advertisement Are Silent: Rajasthan High Court

The Rajasthan High Court has held that each age relaxation provided under Rule 9 of the Rajasthan Ayurvedic, Unani, Homoeopathy And Naturopathy Service Rules, 1973 were to be applied independently since no cumulative age relaxation was envisaged across different categories.In doing so the court said that the Rules demonstrated a deliberate legislative design in carving out age...

SARFAESI Act | Not Mandatory For Borrowers To Sign Securitisation Application When They Have Signed Vakalatnama: Rajasthan HC

The Rajasthan High Court has set aside the order of the Debt Recovery Tribunal (“DRT”) where a Securitisation Application (“SA”) submitted by the petitioner was rejected, after being initially entertained, on the ground that not all the borrowers had signed the SA. The court opined that it was not mandatory for all the applicants to sign the same or the supporting affidavit.Justice...

Rajasthan High Court Issues Notice On PIL For Creation Of HC's Official WhatsApp Channel To Access All Case Related Information

The Rajasthan High Court recently issued notice on a PIL seeking creation of an official WhatsApp Channel of the High Court for consolidated access to cause lists, e-filing details, order/judgments etc.A division bench of Dr. Justice Pushpendra Singh Bhati and Justice Bipin Gupta issued notice on a plea filed by a practising advocate. The petitioner highlighted the fact that since 2023,...

Existing Shop-Owners Can't Monopolize An Area: Rajasthan High Court Rejects Pleas Against State's Proposal To Open New Fair Price Shops

While rejecting petitions challenging government proposal to allot new Fair Price Shops in an area, Rajasthan High Court held that opening new FSPs was a policy decision in the prerogative of the State, and those running FSPs for about 20 years could not claim monopoly over an area.The bench of Justice Sunil Beniwal further opined that some FSPs having less than 500 ration card holders,...

Rajasthan High Court Monthly Digest: August 2025

Citations: 2025 LiveLaw (Raj) 257 To 2025 LiveLaw (Raj) 291NOMINAL INDEXOrders/Judgments of the MonthSohan Singh v Rajkidevi & Ors.; 2025 LiveLaw (Raj) 257Manni Devi v Rama Devi & Ors.; 2025 LiveLaw (Raj) 258Ram Kishan v Ram Dai & Ors.; 2025 Live Law (Raj) 259Raisuddin v State of Rajasthan, and other connected matters; 2025 LiveLaw (Raj) 260Chandra Kant Ramawat v State of...

IGST Act | Party Providing Services Under Bipartite Agreement Cannot Be Labelled As “Intermediary”: Rajasthan High Court

While hearing a petition against the decision of Department of Revenue by a company providing services to a foreign entity, Rajasthan High Court held that for someone to be called an “intermediary”, there had be existence of 3 parties in the contract, in the absence of which, the services rendered under a bipartite agreement could not be called “intermediary”.The division bench of...

DGP Has Asked Investigating Agencies To Be 'Careful' While Issuing Letters To Banks For Freezing Accounts: State To Rajasthan High Court

While hearing arguments on seizure of bank accounts on a letter from the Police, the Rajasthan Government informed the High Court that guidelines have been framed by DGP directed senior officials to instruct Investigating Agencies to remain careful while issuing letters to banks for freezing bank accounts. The court was hearing a matter on the question 'Whether the bank account of account...

'Able-Bodied Husband Presumed To Be Capable Of Earning Enough Money To Maintain Wife': Rajasthan High Court

While hearing a petition for enhancement of maintenance, Rajasthan High Court took into account the earning capacity of the respondent-husband, and observed that an able-bodied husband was presumed to be capable of earning sufficient money to maintain his wife, and could not take the stand that he was not in a position to earn sufficiently to maintain his family.The petitioner was...