High Court of Rajasthan17 July 2026

Gajmukhi Bullion v. Additional Commissioner, Central Goods and Service Tax

D.B. CIVIL WRIT PETITION NO. 14693 OF 2026

The ruling in brief

Where Additional Commissioner who approved prosecution report subsequently acted as quasi-judicial adjudicating authority in matter involving petitioner dealing in bullion, gems and jewellery, foundation of unbiased adjudication was undermined, giving rise to reasonable apprehension of bias and resulting in quashing of both adjudication and appellate orders with remand for separation of roles

Provisions considered

Section 122, read with sections 126 and 132, of Central Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Gajmukhi Bullion v. Additional Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Gajmukhi Bullion v. Additional Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Shivani Enterprise v. Union of India

Eshwara Chandra Agencies v. Union of India

Shivani Enterprise v. Union of India