Himachal Pradesh HC

Appeal maintainable against department’s order for budgetary support scheme refund

Mags Garments Pvt. Ltd. Vs Union of India And Others (Himachal Pradesh High Court)

Mags Garments Pvt. Ltd. Vs Union of India And Others (Himachal Pradesh High Court) Having gone through the contents of the Scheme of Budgetary Support under Goods and Service Tax regime especially in the light of Tax which accrues to the Central Government under Central Goods and Service Act, 2017 and Integrated Goods and Services [&helli...

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Section 80IC benefit ineligible to unit outsourcing most of production process

CIT Vs Usha Infrasystems (Himachal Pradesh High Court)

Himachal Pradesh High Court held that benefit u/s 80IC not available when only small part of entire process is carried out at unit and other process is outsourced....

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Post-Conviction Compounding of Cheque Bounce Offences Permissible

Kantu Ram Vs Beer Singh (Himachal Pradesh High Court)

Court, while exercising power under Section 147 of Negotiable Instruments Act, can proceed to compound offence even after recording of conviction by courts below....

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Fictitious cash sales to claim exemption under Section 80-IC not become genuine merely for acceptance by VAT Authorities

PCIT Vs J.M.J. Essential Oil Company (Himachal Pradesh High Court)

Respondent furnished inaccurate particulars of his income in the garb of fictitious cash sales with a view to claim Section 81-IC exemption ...

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Allowability of VAT Exemption to Rusk as the same was classifiable as ‘Bread’

S.S. Food Kather Vs State of Himachal Pradesh (Himachal Pradesh High Court)

VAT exemption was allowable to Rusk also as same as Bread because the raw material as also the manufacturing process for Bread and Rusk was same and thereafter only the moisture was extracted, would not term that activity to be falling within the meaning of manufacturer as used in the Act....

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SARFAESI and RDB shall have overriding effect to HPVAT

Bhagwan Singh Vs State of Himachal (Himachal High Court)

Bhagwan Singh Vs State of Himachal (Himachal High Court) It is concluded that SARFAESI Act and RDB Act shall have overriding effect to provisions of HPVAT Act. Hence, the said property is to be permitted to be transferred in favour of petitioners free from all encumbrances in terms of E-aution. Facts- Petitioners are purchasers of [&helli...

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GP margin cannot be enhanced without finding any sales/purchases not recorded in books

PCIT Vs Smart Value Products And Services Ltd. (Himachal Pradesh High Court)

PCIT Vs Smart Value Products And Services Ltd. (Himachal Pradesh High Court) In the present case, Appellate Authority as well as the Tribunal have carefully gone through the record of the case and have found that the Assessing Officer had computed monthwise and quarter wise trading account for enhancing the gross profit. The Assessing Off...

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HPVAT: Lump-sum payment of composite tax U/s. 16(2) cannot be equated with powers of State U/s. 62(5)

Pooja Cotspin Limited Vs State of Himachal (Himachal Pradesh High Court)

Pooja Cotspin Limited Vs State of Himachal (Himachal Pradesh High Court) The first proviso to Section 62(5) of the Himachal Pradesh Value Added Tax Act, 2005 enables the State to issue notification and allow any dealer to avail of any incentive on tax, if such incentive has been declared by the State before the commencement […]...

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Right to equal pay for equal work is a constitutional enforceable right

Rattan Lal Bhardwaj Vs State of Himachal Pradesh (Himachal Pradesh High Court)

Rattan Lal Bhardwaj Vs State Of Himachal Pradesh (Himachal Pradesh High Court) Article 39(d) of the Constitution of India provides for equal pay for equal work. This right of the person for equal pay for equal work is recognized as a fundamental right by various pronouncements of the Apex Court and the law is settled […]...

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HC grants bail in GST evasion case of Rs. 14.33 Crores

Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court)

Prateek Garg Vs Intelligence Officer (Himachal Pradesh High Court) 1. Both these petitions are being decided by a common order as common questions of law are involved. 2. Petitioners have been booked for offences under Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017 (for short CGST Act) and Section 20 (xv) of [&hell...

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