Punjab and Haryana HC

No GST on license Fee for sale of liquor for human consumption

Divya Singla Vs Union of India (Punjab and Haryana HC)

Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor.  Learned counsel for ...

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Tax Audit Due Date Extension: P&H HC dismisses Appeal

Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court)

Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court) In respect of Write filed by Mr. Vishal Garg by which he has requested the HC to direct CBDT to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts […]...

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GST order Cancelling registration is appealable: HC

M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC)

M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC) Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration of the petitioner under the Punjab Goods and Services Tax Act, 2017 (in short ‘the Punjab GST Act’) It is...

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Penalty U/s. 271E not valid in absence of finding in order of AO with regard to applicability of section 269T

CIT Vs Manohar Lal Thakral (Punjab and Haryana High Court)

Where in case of assessee there was only processing of return under section 143(1)(a) and, there was no finding in order of AO with regard to applicability of section 269T to assessee’s case, no penalty under section 271E was permissible....

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P&H HC taken note of non issue of VAT Refund despite Order to refund

M/s GB Tools and Forgings Ltd. Vs State of Punjab and others (Punjab and Haryana High Court)

State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame w...

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GST appeal should not be dismissed for delay if No Appellate Authority constituted

R.S. Steel Traders Vs State of Haryana (Punjab & Haryana High Court)

As petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide notification dated April 19, 2018, the appeal filed by the appellant shall not be dismissed only on account of delay....

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Notice U/s. 148 issued to legal representative of deceased assessee is legal & valid

Jasbir Kaur Johal Vs UOI & Anr. (Punjab and Haryana HC)

In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to drop the assessment proceedings initiated against a dead person after his death....

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Registration U/s. 12AA cannot be denied for registration of society twice with Registrar of Societies

CIT (Exemptions) Vs Shri Mahavir Jain Society (Regd.)( Punjab and Haryana High Court)

A persual of rule 17A shows that the only requirement to seek registration under section 12A is to furnish documents evidencing creation of trust or establishment of institute in original, which assessee had duly furnished in the form of trust deed, therefore, denial of registration on the ground of registration of the society twice with ...

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CIT can refuse to grant registration to Charitable trust only if he is not satisfied with Genuineness of its activities

CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court)

CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court) Section 12AA prescribes the scope and ambit of the enquiry that the CIT is authorized to carry out at the time of grant of registration to a trust or institution. The scope of the enquiry revolves around the nature of the objects and […]...

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AO cannot Review Original Assessment without any Fresh Tangible Material

The Pr. Commissioner of Income Tax Vs. Ram Kumar Duhan (Punjab and Haryana HC)

In the Case, Commissioner of Income Tax vs Ram Kumar Duhan, Punjab and Haryana High Court jointly held that the Assessing Officer (AO) has no power to review original assessment without any fresh tangible material....

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