Punjab and Haryana HC

HC allows Interim release of goods as petitioner already paid Tax & Penalty

Mahakali Transport Vs State of Punjab (Punjab High Court)

Mahakali Transport Vs State of Punjab (Punjab High Court) The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the tax, 100% of the penalty and 10% of the fine amount […]...

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GST: Revenue cannot attach bank accounts having debit balance

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court)

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court) The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. T...

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SVLDR scheme benefit cannot be denied on Technical Grounds: HC

Loyalty Solutions And Research Private Limited Vs Union Of India And Others (Punjab & Haryana High Court)

Loyalty Solutions And Research Private Limited Vs Union Of India And Others (Punjab & Haryana High Court) The Designated Committee constituted under Amnesty Scheme vide impugned order dated 24.02.2020 (P-19) rejected declaration filed with respect to appeal pending before Tribunal on the ground that petitioner has filed single declara...

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Fake ITC availment case: HC refuses to interfere with the investigations

Kaushal Kumar Mishra Vs Additional Director General, Ludhiana Zonal Unit And Another (High Court Of Punjab And Haryana)

Kaushal Kumar Mishra Vs. Additional Director General, Ludhiana Zonal Unit And Another (High Court Of Punjab And Haryana) High Court held that we are of the view that the investigations being conducted by competent Officers against the petitioner are not hit by provisions of Section 6(2)(b) of CGST Act, 2017. So, we see no reason […...

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HC quashes GST refund cancellation order for being cryptic & non-speaking

Genpact India Pvt. Ltd. Vs Union Of India And Ors. (Punjab And Haryana High Court)

Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court) The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. Having heard the counsel for the parties and on going through the ...

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Bail application rejected in Alleged bogus GST refund & wrongful ITC availment case

Rakesh Arora Vs State of Punjab (Punjab And Haryana High Court)

Application of bail by assessee was rejected as assessee  had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, re...

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A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court)

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running fr...

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Certificate under section 65B of Indian Evidence Act required when reliance is placed on Whatsapp messages

Rakesh Kumar Singla Vs Union of India (Punjab & Haryana High Court)

Rakesh Kumar Singla Vs Union of India (Punjab & Haryana High Court) Learned counsel for the NCB has also placed reliance on Whatsapp messages by which the petitioner could be implicated. However, on the asking of this Court, whether a certificate under Section 65B of the Indian Evidence Act is available at the present moment […...

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HC directs dept to issue refund of unutilized Input Tax Credit

M/s Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court)

Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court) According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax [&he...

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Writ not allowed where efficacious remedy to appeal is available

Ahluwalia Contracts (India) Ltd. Vs Union of India (Punjab High Court)

The petitioner has an alternative and efficacious remedy to assail the impugned order by filing an appeal before the appellate authority. Consequently, the petitioner is relegated to file an appeal before the appellate authority....

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