Punjab and Haryana High Court granted bail to the accused who is already in custody for a period of more than 6 months for commission of offence punishable under Section 132 of the Central Goods and Services Tax Act [CGST Act]. Accordingly, bail granted.
The Punjab and Haryana High Court ruled that private banks, like ICICI, are not “State” under Article 12, precluding writ petitions for directions on loan recovery. Borrowers must use SARFAESI Act remedies.
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving fake invoicing and tax rebates, citing prima facie complicity and need for custodial probe.
Chhattisgarh High Court sets aside Central Excise show cause notices pending over 11 years, citing unreasonable delay and statutory time limits for adjudication.
Punjab & Haryana High Court rules in Rakesh Gupta Vs CIT that tangible information on client code modification justifies income tax re-assessment.
Punjab & Haryana HC dismisses Balbir Chand Maini’s appeal, upholding ITAT’s finding of a non-genuine share sale transaction and income addition.
Punjab & Haryana HC affirms ITAT order, treating Chandan Gupta’s share sale gain as unexplained income (Sec 68) due to bogus transactions.
Punjab & Haryana HC rules that CBDT’s monetary limits for filing appeals don’t apply to international tax cases involving DTAA. Dismisses appeal in Perfetti Van Melle case.
The Punjab & Haryana High Court orders a father to pay maintenance for his minor son despite his claim of unemployment, considering his ITR evidence.
Punjab & Haryana High Court deems attachment proceedings initiated without notice under Section 74 of the Central GST Act as unjustified. Read the full judgment here.
