Punjab and Haryana HC

Punjab & Haryana HC directs Subordinate Courts to use Video conferencing facilities

Anuj Bansal Vs State of Punjab and others (Punjab and Haryana High Court)

Video conferencing facilities can be used in all matters including remands, bail applications and in civil and criminal trials where a witness is located intrastate, interstate, or overseas....

Read More

Punjab HC allows private schools to collect tuition/admission fee

Independent Schools' Association Chandigarh (Regd.) & others Vs State of Punjab and others (Punjab & Haryana High Court)

Independent Schools’ Association Chandigarh (Regd.) & others Vs State of Punjab and others (Punjab & Haryana High Court) High Court held as follows:- (a) The schools are permitted to collect their admission fee, henceforth. (b) All schools irrespective whether they offered online classes during the lock-down period or not, a...

Read More

No Section 14A disallowance if No Exempt Income : P&H HC

PCIT Vs M/s Trident Limited (Punjab and Haryana HC)

whether the AO is correct in disallowance made u/s 14A irrespective of the fact that assessee do not have any Exempt Income during the Year?...

Read More

Permit Petitioner to upload TRAN-I on or before 30.06.2020: HC

Amba Industrial Corporation Vs Union of India & Anr. (Punjab and Haryana HC)

The Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020. ...

Read More

HC permits uploading of form TRAN-I to avail ITC on or before 30.06.2020

Haryana Mill Store Vs Union of India and others (Punjab and Haryana HC)

The issue under consideration is to seeking permission to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I....

Read More

Bogus GST Bill / ITC- HC grants anticipatory bail to accused

Abhishek Modgil Vs State of U.T. Chandigarh (Punjab and Haryana High Court)

The High Court of Punjab and Haryana granted anticipatory bail to a 24-year-old youth accused of  committing tax evasion to the tune of over Rs 4 crore by generating bogus invoices of sales and purchases....

Read More

Availment of ineligible drawback & IGST: Search & seizure by DRI justified

Shri Vishnu Processors Vs Union of India and others (Punjab and Haryana High Court)

The issue under consideration is whether the Search and resultant seizure of documents and record by Director of Revenue Intelligence is justified under Customs Act, 1962?...

Read More

HC imposes Penalty for not following social distancing during Marriage

Renu Devi and another Vs State of Punjab and others (Punjab & Haryana High Court)

Renu Devi and another Vs State of Punjab and others (Punjab & Haryana High Court) Perusal of the photographs attached with the petition, shows that at the time of marriage ceremony, the petitioners and other attending persons were not wearing the masks, which is otherwise necessary in view of COVID-19 pandemic. Accordingly, the petiti...

Read More

Attachment of bank account by GST Authorities- Important Judgments

RCI Industries & Technologies Ltd. Vs Directorate General of GST Intelligence (Punjab & Haryana High Court)

Extract of Section 82 and 83 of CGST Act, 2017 Tax to be First Charge on Property  82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person […]...

Read More

HC limits Bank Account attachment to amount lying to the credit on the date of attachment

RCI Industries & Technologies Ltd. Vs Directorate General of GST Intelligence (Punjab & Haryana High Court)

The bank attachment would be limited to the amounts which were lying to the credit of the petitioner in CC A/c, at the time of freezing and any further credit which may come would not be under attachment....

Read More

Browse All Categories

CA, CS, CMA (4,860)
Company Law (6,331)
Custom Duty (7,841)
DGFT (4,265)
Excise Duty (4,377)
Fema / RBI (4,275)
Finance (4,526)
Income Tax (33,829)
SEBI (3,586)
Service Tax (3,576)