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Dept. Can’t Invoke S. 74 Without Fresh Evidence to Reopen Issues Already Settled by Advance Ruling: Rajasthan HC

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By Mariya Paliwala
rahul lakhani

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The Rajasthan High Court has quashed show cause notices issued , holding that the department cannot reopen issues already adjudicated and attained finality in the absence of fresh material or evidence of fraud. The Bench of Acting Chief Justice Sanjeev Prakash Sharma and Justice Baljinder Singh Sandhu has set aside the show cause notices issued…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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