The Calumet High Court Court for Rajasthan held a GST Commissioner's restoration application not maintainable because the tax effect fell under a CBEC circular limit, though the substantial question of law was kept open.
Restoration application disposed of as not maintainable; miscellaneous applications disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JP:46685-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Restoration Application No. 1014/2024
Commissioner Of Central Goods And Service Tax, Jaipur-I, Ncr Building, Statue Circle, Court-Scheme, Jaipur-302005, Through Commissioner, Ce And St Commissionerate, Alwar.
----Petitioner
Versus
Murari Lal Singhal, Santar Road, Dholpur, Rajasthan.
----Respondent
For Petitioner(s) : Mr. Sandeep Pathak For Respondent(s) :
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS
Order
12/11/2024
revival in case the matter is not covered under the circular.
(UMA SHANKER VYAS),J
(AVNEESH JHINGAN),J
Riya/1
1 issue framed by the court
Whether the tax effect being less than two crores makes the restorability application maintainable.
1 provisions across 1 enactments
Commissioner Of Central Goods And Service Tax, Jaipur-I
Murari Lal Singhal
Avneesh Jhingan
Uma Shanker Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
