Himachal Pradesh High Court held that accused is rightly convicted of the commission of an offence punishable under section 138 of the Negotiable Instruments Act since it is duly proved that accused has failed to pay money to the complainant.
Himachal Pradesh High Court sets aside recovery notice against Hindustan Construction Company, directing the Assistant Commissioner to conduct a fresh assessment for the 2017-18 GST dispute by September 30, 2025.
Himachal Pradesh High Court held that complainant failed to prove his financial capability and hence the accused is entitled to acquittal. Accordingly, order of Trial Court upheld and petition is dismissed.
The matter was examined on the GST Portal, and it was verified that several consignments were delivered in two-wheelers, three-wheelers or cars. The registration numbers of many vehicles declared to have transported the goods from outside the State were found to be fake.
Himachal Pradesh High Court held that date of making payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme [SVLDR Scheme] extended due to COVID pandemic since denying benefit of SVLDR Scheme would be contrary to the object of the scheme.
Kulveer Vs State of Himachal Pradesh (Himachal Pradesh High Court) Himachal Pradesh High Court held that applicant not ipso facto entitled for relief of bail merely on the ground that case is triable by the Court of Judicial Magistrate. Accordingly, bail application in money laundering matter dismissed. Facts- Applicant-Kulveer has filed the present application, under […]
Himachal Pradesh High Court quashes penalty under CGST Act for e-way bill non-production, stating that intent to evade tax (mens rea) is essential for imposing penalties, not just procedural errors.
Himachal Pradesh High Court held that when the financial capacity of the complainant is not established, the accused is entitled to acquittal. Accordingly, order of Trial Court upheld and appeal of complainant dismissed.
Himachal Pradesh High Court allows J.C. International 100% profit deduction under Section 80-IC after substantial expansion, relying on Supreme Court’s Aarham Softronics judgment.
Himachal Pradesh High Court held that arrest under section 19 of the Prevention of Money Laundering Act [the PMLA Act] justified as reasons to believe that petitioner is guilty of an offence under the PMLA. Accordingly, petition dismissed.
