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SKYLARK INFRA ENGINEERING PVT. LTD. vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
Pet. Counsel
Hemant Kothari
Res. Counsel
Rajendra Prasad
Harshita Thakral

Petitioner / Applicant

SKYLARK INFRA ENGINEERING PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Nov 5, 2024
Order No.

D. B. Civil Writ Petition No. 60/2023, D. B. Civil Writ Petition No. 392/2023, D. B. Civil Writ Petition No. 393/2023

Citation

2024(11) TAXREPLY 11640
Original Order
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ORDER

ORDER AVNEESH JHINGAN,J (ORAL) 1. These petitions are being decided by this order as the issue and facts involved are similar. For convenience, the facts are being taken from DBCWP No.60/2023. 2. This petition is filed seeking quashing of order dated 23.09.2022 passed by the Appellate Authority, State Tax, Jaipur rejecting the appeal of the petitioner for assessment year 2017-18. 3. The relevant facts are that the petitioner claimed supplies made to be inter-state supplies and exigible to Integrated Goods and Services Tax (hereinafter referred to as 'IGST'). The respondent No. 3 treated supplies to be intra-state and levied CGST and SGST. 4. The grievance raised in this petition is that the petitioner had already deposited tax under the IGST Act. The challenge in the present petition is also to the Vires of Section 19 (1) of IGST Act and Section 77 (1) of CGST and RGST Act of 2017. 5. On 17.04.2023, following order was passed:- "These matters....

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