Mr. TEJ JAIN S/o GYAN CHAND JAIN v. CHIEF COMMISSIONER OF CGST (JAIPUR ZONE) & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Avneesh Jhingan, Justice & Anand Sharma, Justice
Mr. TEJ JAIN S/o GYAN CHAND JAIN
v.
CHIEF COMMISSIONER OF CGST (JAIPUR ZONE) & ORS
D.B. CIVIL WRIT PETITION No. 12624/2022 dated 30.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Partly in favour of assessee
AAAR exceeded jurisdiction by passing order beyond grounds of appeal- Appeal limited to valuation for margin calculation under Notification 08/2018 – AAR ruling on valuation not challenged – Held: Writ petition partly allowed – AAAR order upheld but observations on ITC in para 6.8 expunged .
Represented By:
Counsel for the Petitioner: Jatin Harjai (through VC) with Mohit Kumar Soni & Jaishree Kothari
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