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Punjab and Haryana HC

15% NOT 24% interest Payable when Service Tax was not collected

April 22, 2021 9984 Views 0 comment Print

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana) The only question that requires adjudication is at what rate petitioner is liable to pay interest i.e. 15% or 24%. Admittedly, the petitioner firm started its service after completing registration formalities in July, 2011 and the respondents have calculated […]

HC allows Interim release of goods as petitioner already paid Tax & Penalty

April 9, 2021 720 Views 0 comment Print

Mahakali Transport Vs State of Punjab (Punjab High Court) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the […]

HC denies Bail in alleged Rs. 18 Crore fake Input Tax Credit Case

March 24, 2021 1221 Views 0 comment Print

Mohit Bathla Vs Central Goods And Service Tax Division Panipat (Punjab & Haryana High Court) Learned senior counsel for the petitioner has reiterated the arguments that on an earlier occasion, when the record of the petitioner was verified on 14.10.2020, a specific note was made by the Assistant Commissioner, CGST, that e-Way bill and transport […]

Section 132(6) of CGST Act required only after conclusion of investigation under Criminal Law

March 12, 2021 2553 Views 0 comment Print

In present facts of the case, it was observed by Hon’ble High Court that Section 132(6) of CGST Act, would be required only after the conclusion of the investigation and at the stage of presentation of charge-sheet/final report under Section 173 Cr.P.C.

SVLDR scheme benefit cannot be denied on Technical Grounds: HC

February 18, 2021 1218 Views 0 comment Print

Loyalty Solutions And Research Private Limited Vs Union Of India And Others (Punjab & Haryana High Court) The Designated Committee constituted under Amnesty Scheme vide impugned order dated 24.02.2020 (P-19) rejected declaration filed with respect to appeal pending before Tribunal on the ground that petitioner has filed single declaration with respect to four show cause […]

GST: Revenue cannot attach bank accounts having debit balance

February 16, 2021 10872 Views 0 comment Print

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court) The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. The power should […]

Fake ITC availment case: HC refuses to interfere with the investigations

February 12, 2021 1785 Views 0 comment Print

Kaushal Kumar Mishra Vs. Additional Director General, Ludhiana Zonal Unit And Another (High Court Of Punjab And Haryana) High Court held that we are of the view that the investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act, 2017. So, we see no reason […]

HC quashes GST refund cancellation order for being cryptic & non-speaking

January 29, 2021 1785 Views 0 comment Print

Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court) The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. Having heard the counsel for the parties and on going through the pleadings […]

Bail application rejected in Alleged bogus GST refund & wrongful ITC availment case

January 28, 2021 3465 Views 0 comment Print

Application of bail by assessee was rejected as assessee  had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.

A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

January 21, 2021 885 Views 0 comment Print

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running from 01.09.2019 to 31.12.2019 is meant for filing application and […]

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