The Court stayed tax action after noting an unusually long delay in issuing the assessment notice, holding that further proceedings should remain in abeyance pending clarification from the authorities.
The issue was whether recovery could continue after filing GST appeals with pre-deposit. The High Court held that the recovery notice lost its force and ordered de-freezing of the bank account.
The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with summons but required coordination to prevent duplicate proceedings.
Himachal Pradesh High Court held that bail application is liable to be dismissed since twin conditions laid down in section 37 of Narcotic Drugs and Psychotropic Substances Act (NDPS) not satisfied. Accordingly, petition dismissed.
The High Court directed the lower court to decide the pending Section 14 SARFAESI application within two months. The ruling emphasizes timely adjudication without touching the merits.
High Court held that DGGI summons were unenforceable after jurisdiction to investigate was confirmed to rest with the State Tax Department, resolving the petitioner’s grievance.
Himachal Pradesh High Court refuses to decide on the jurisdiction of Section 148 Income Tax notices for AY 2020-21 as a similar issue is pending before the Supreme Court; proceedings are stayed.
HP High Court stays a GST audit against Saboo Tor Pvt. Ltd., citing the state’s failure to issue the mandatory 15-day pre-audit notice as required by Section 65(3) of the GST Act.
Himachal Pradesh High Court held that extinguishment of debt under Insolvency and Bankruptcy Code [IBC] wouldn’t ipso facto apply to extinguishment of criminal proceedings under section 138 of the Negotiable Instruments Act [NI Act]. Accordingly, present petition fails.
The Himachal Pradesh High Court has set aside a GST order against Chander Mukhi Resorts, ruling that the company was not given a mandatory personal hearing.
