https://www.taxtmi.com/caselaws?id=773315 The Rajasthan High Court considered whether Section 72 of the Rajasthan Value Added Tax Act, 2003 and Rule 38 of the Rajasthan Value Added Tax Rules, 2006 applied, whether input tax credit could be denied for alleged breach of Rule 38, whether addition on enhanced turnover could be disallowed, and whether the Tax Board could depart from an earlier Division Bench order without using the reference procedure under Rule 17(3) of the Rajasthan Tax Board Regulation 2017. The revision was admitted and the Tax Board's impugned order was stayed pending final disposal, with no merits determination at this stage. en-us Wed, 21 May 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773315 The Rajasthan High Court considered whether Section 72 of the Rajasthan Value Added Tax Act, 2003 and Rule 38 of the Rajasthan Value Added Tax Rules, 2006 applied, whether input tax credit could be denied for alleged breach of Rule 38, whether addition on enhanced turnover could be disallowed, and whether the Tax Board could depart from an earlier Division Bench order without using the reference procedure under Rule 17(3) of the Rajasthan Tax Board Regulation 2017. The revision was admitted and the Tax Board's impugned order was stayed pending final disposal, with no merits determination at this stage. Case-Laws VAT / Sales Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773315