Himachal Pradesh HC

GST: Writ petition not maintainable if alternative remedy available- HC

Radha Krishan Industries Vs State Of H.P. And Others ( Himachal Pradesh High Court)

When a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. Therefore, assessee had not only have efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition was not maintainable....

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Transitional Credit- HC explains implication of directions to ‘consider’ a case

Macleods Pharmaceutical Ltd. Vs Prakash Kumar (Himachal Pradesh High Court)

Macleods Pharmaceutical Ltd. Vs Prakash Kumar (Himachal Pradesh High Court) Petitioner had filed TRAN-1 form for CENVAT Credit which was made admissible and credited to its Electronic Credit Ledger account on 26.10.2017. It was further submitted that the company could not amend TRAN-1 form as per the provisions of Goods and Services Tax A...

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HC penalises advocate for Professional Misconduct

Nirmla Devi Vs State of H.P. (Himchal Pradesh, Shimla High Court)

Nirmla Devi Vs State of H.P. (Himchal Pradesh, Shimla High Court) It is more than settled that practice of law is not akin to any other business or profession as it involves a dual duty – nay a primary duty to the Court and then a duty to the litigant with the privilege to address […]...

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Employee Who Retired on 31st not eligible to Increment due on 1st of Next Month

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court)

Hari Prakash Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) The petitioner, a Junior Basic Teacher, with 01.03.1958 as his date of birth was due for superannuation on 29.02.2016. The date of his annual increment was 1st March of every year. He being a State awardee was granted an extension of one […]...

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Delayed Payment of Interest on Delayed Refund is Part of Principal Amount & Eligible for Interest u/s 244A

PCIT Vs Solan District Truck Operators Transport Co-op. Society (Himachal Pradesh High Court)

The issue under consideration is whether the delayed payment of interest on delayed refund becomes part of the principal amount will be eligible for interest under Section 244A?...

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Delayed payment of interest on refund will be eligible for interest U/S 244A 

PCIT Vs Ambuja Darla Kashlog Mangoo Transport Co-operative Society (Himachal Pradesh HC)

In view of the ratio laid down by the Hon’ble Supreme Court in the judgment supra, the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not refunding the principle amount...

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Substantive input tax credit cannot be denied on procedural grounds

Jay Bee Industries Vs. Union of India (Himachal Pradesh High Court)

It has been held that GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs....

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Notify Commissioner (Appeal) GST in Himachal Pradesh: HC

M/s Scott Edil Pharmacia Limited Vs Assistant Commissioner, State Taxes and Excise and others (Himachal Pradesh High Court)

Aggrieved party cannot be left remedy less merely because the State Government has not notified the Appellate Forum. The Writ Petition is accordingly disposed of with a direction to the Additional Chief Secretary-cum-Financial Commissioner, State Taxes and Excise, to notify the Appellate Forum within one week. ...

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Alternative remedy of statutory appeal must be availed before filing Writ in HC

M/s Austees Hydro Power & Construction Company (P) Ltd Vs Union of India and others (Himachal Pradesh HC)

Once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court....

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HC explains concept of initial assessment year & substantial expansion U/s. 80-IC

Stovekraft India Vs. CIT (Himachal Pradesh High Court)

The moot issue involved in these appeals, inter alia, is as to whether an undertaking or an enterprise, established after 7th January, 2003, carrying out substantial expansion within specified window period, i.e. between 7.1.2003 and 1.4.2012, would be entitled to deduction on profits @ 100%, under Section 80-IC of the Income Tax Act. Als...

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April 2021