Himachal Pradesh HC reviews GSTAT eligibility relaxation approved by GST Council, allowing 25 years of service as a Gazetted officer for selection.
Himachal High Court held that as per section 43-B of the Income Tax Act deduction towards contribution to leave encashment fund is available only when the same is actually paid. Accordingly, appeal of the assessee dismissed.
HP High Court rules penalty under Section 16(7) of HP VAT Act cannot be invoked without ascertaining compliance with Section 16(4). Case remitted to assessing authority.
Assessee was justified in objecting to jurisdiction of AO and transfer of his case, which obviously could not have been adjudicated upon without affording an opportunity of hearing and disclosing to him the reasons for not accepting his point of view.
Assessment proceedings against the petitioner were started and completed on 23.01.2018 and on the same day penalty proceedings were initiated. Appeal against the assessment order got dismissed on 14.11.2022.
Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty period, ensuring fair treatment for taxpayers.
It would be unjust to deny benefit to petitioner merely because petitioner filed return prior to the issuance of amnesty notification dated 31.03.2023, confined to amnesty only to those who filed return between 01.04.2023 and 30.06.2023.
Himachal Pradesh HC upholds GST on mining royalty, rejecting petition based on overruled Supreme Court ruling
Himachal Pradesh High Court rules using recorded phone calls as evidence without consent violates privacy rights under Article 21 of the Indian Constitution.
Himachal Pradesh High Court held that interest as per provisions of section 12-A of the Himachal Pradesh Passenger and Goods Taxation Act, 1955 leviable as petitioner didn’t deposit required tax with the authorities of Himachal Pradesh.
