Justice Yogendra Kumar Purohit Archives

Missed GST deadlines not fatal where intent to comply exists; Rajasthan HC condones 160-day delay

“Cancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying taxes, interest, and penalties, and rectifying defaults. In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative objective of the GST regime.”

Territorial jurisdiction in child custody matters

Case Briefs High Courts

Where should child custody matters be filed? Rajasthan HC’s answer pauses a father’s plea

“Section 9, Guardians and Wards Act, 1890 in no uncertain terms envisages that the petition should be filed where the minor ordinarily resides.”

Case Briefs High Courts

Where authority sleeps over matter for years without satisfactory explanation, resurrection of proceedings is arbitrary: Rajasthan HC sets aside 9-year-old service tax demand

“During this long period of silence, the petitioner/assessee was entitled to proceed on the reasonable belief that the matter had attained finality and reopening it after nearly a decade frustrates legitimate expectations.”