Punjab and Haryana HC

Examine feasibility of vesting powers under GST to VAT Tribunals/CESTAT

Hari Om Ispat Udyog Vs State of Punjab and Other (Punjab and Haryana High Court)

Hence, we request Mr. Satya Pal Jain, Additional Solicitor General to examine the feasibility of vesting the powers under GST regime to the already functional VAT/Sales Tax Tribunals/CESTAT as a temporary measure....

Read More

Section 54EC deduction for Amount not invested in REC Bonds within prescribed time due to Delay in receipt of sale consideration amount

Pr. CIT Vs Shri Mahipinder Singh Sandhu (Punjab and Haryana HC)

Where assessee had deposited sale consideration amount in the Escrow Account as a security in respect of future liabilities of the company/ transferor, the year of taxability, irrespective of the delay in making investment in REC Bonds on account of uncertainty involved for receiving the amount, the year of taxability was year of receipt ...

Read More

HC allows Petitioner to rectify GST Returns (GSTR-1 & GSTR-3B)

M/s Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others (Punjab & Haryana High Court)

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accept...

Read More

Section 12AA registration cannot be denied merely because assessee claimed exemption u/s 10(23C)

CIT (E) Vs M/s Beant College of Engineering & Technology (Punjab and Haryana High Court)

CIT (E) Vs M/s Beant College of Engineering & Technology (Punjab and Haryana High Court) The Tribunal while dealing with the objection of the CIT(E) that the assessee had been claiming exemption under Section 10(23C)(iiiad) of the Act and, therefore, should not have filed the application under Section 12AA of the Act, had noticed that...

Read More

Writ filed challenging GST Portal Operation Mechanism for Annual Return filing

M/s P.P. Automative Pvt. Ltd. Versus UOI and others (Punjab and Haryana High Court)

Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return. Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers […]...

Read More

Commission for referring patients for diagnosis to Doctors not allowable

CIT Vs M/s Kap Scan & Diagnostic Centre Pvt. Ltd. (Punjab and Haryana High Court)

Commission paid to private doctors for referring patients for diagnosis could not be allowed as a business expenditure. The amount which can be allowed as business expenditure has to be legitimate and not unlawful and against public policy....

Read More

HC issues notice on issue of correction of GSTR 3B and GSTR 1

M/s. NeelkamaI Enterprises Pvt. Ltd. Vs. Union of India  (Punjab & Haryana High Court)

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory forms GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accept...

Read More

Sec. 68 addition of undisclosed credit liability justified in case of non-satisfactory explanation

Pawan Kumar Garg Vs CIT (Punjab and Haryana HC)

Pawan Kumar Garg Vs CIT (Punjab and Haryana HC) Conclusion: If the explanation offered by assessee regarding nature and source of sum credited in his books of account was not found satisfactory by AO, the said sum could be charged to income tax under section 68. Held: During assessment proceedings, AO noted that credit liability […...

Read More

Sec 12A Registration eligible for imparting training to officials involved in criminal justice system

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC)

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in t...

Read More

GST: P&H Release of goods on furnishing security of immovable property

M/s. R.R. Enterprises And Another Vs State of Punjab (Punjab and Haryana HC)

Hon'ble Punjab and Haryana High Court has directed respondents to release the goods by furnishing security of immovable property where the petitioner has filed the appeal...

Read More

Browse All Categories

CA, CS, CMA (4,328)
Company Law (5,090)
Custom Duty (7,442)
DGFT (4,022)
Excise Duty (4,266)
Fema / RBI (3,866)
Finance (4,030)
Income Tax (30,996)
SEBI (3,216)
Service Tax (3,473)