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TK ELEVATORS INDIA PRIVATE LTD. vs. STATE OF RAJASTHAN & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
ASHUTOSH KUMAR
Pet. Counsel
Kavita Jha
Shammi Kapoor
Hem Chand Kumawat
Res. Counsel
Sandeep Taneja
Nishant Sarraf
Ajay Shukla

Petitioner / Applicant

TK ELEVATORS INDIA PRIVATE LTD.

Respondent STATE OF RAJASTHAN & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Oct 24, 2024
Order No.

D. B. Civil Writ Petition No. 16262 / 2024

Citation

2024(10) TAXREPLY 11800

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ORDER

ORDER 1. Heard. 2. The order passed by the adjudicating authority has been challenged mainly on the ground that the order of the adjudicating authority does not address all the issues which were raised by the petitioner in its reply. 3. Learned Senior Counsel appearing on behalf of the petitioner would submit that the petitioner placed several material and notifications before the adjudicating authority to canvass that as per law, the rate of GST applicable in the case of the petitioner, in view of the nature of activities undertaken and carried by it, would be only 12% whereas the adjudicator has come to a conclusion that the liability of the petitioner is towards payment of GST @ 18% which is apparently wrong and illegal. Learned Senior Counsel would submit that though there exists alternative remedy of filing appeal, the petitioner has approached this Court as the order passed by the adjudicating authority is non-speaking and does not decide anything. 4. We ha....

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