Himachal Pradesh High Court orders immediate refund of GST recovered prematurely, violating Section 78 of CGST Act. Court upholds taxpayer’s right to appeal, directing rectification of administrative error with interest.
Himachal Pradesh High Court held that concurrent running of the sentences is permissible only if the offences have arisen out of the single transaction. Accordingly, concurrent sentences cannot be awarded u/s. 427 of Cr. PC in cases where there is different transactions and different judgements.
Himachal Pradesh High Court halts income tax reassessment proceedings under Sections 148 and 151, awaiting a Supreme Court decision on a similar matter.
Himachal Pradesh High Court rules against parallel GST proceedings by Central and State authorities, mandating the Central Commissioner to lead investigations.
Himachal Pradesh High Court stays reassessment proceedings against Prakash Chand Jadaik, awaiting the Supreme Court’s verdict on similar Section 148 challenges.
Himachal Pradesh High Court orders State to reimburse Sylvan Greens Pvt. Ltd. ₹1.66 crore SGST incentive by July 31, 2025, with 6% interest on delays.
The Himachal Pradesh High Court has nullified an assessment order issued against a deceased proprietor, criticizing the Assessing Officer’s “sheer ignorance of law.”
Himachal Pradesh High Court held that rejection of GST appeal without assigning specific reasons for the rejection thereof is not sustainable in law. Accordingly, matter restored back to Appellate Authority for denovo proceedings.
Himachal Pradesh High Court stays Section 148 notice, ruling jurisdictional officer lacked authority under the Faceless Assessment Scheme. Cites Telangana and Bombay High Courts.
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.
