The Punjab and Haryana High Court enhanced compensation after holding that one income tax return reflected earnings only up to the accident date and could not be treated as annual income.
The Punjab and Haryana High Court set aside retrospective cancellation of GST registration because the taxpayer was not informed through a show cause notice that such retrospective action was proposed. The Court held that authorities must clearly disclose the grounds and basis for proposed cancellation.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
The Punjab and Haryana High Court held that retrospective GST registration cancellation cannot be sustained without specifically informing the taxpayer through a proper notice. The Court set aside the cancellation order for violation of natural justice principles.
Punjab and Haryana High Court granted bail in an alleged fake ITC case after noting that investigation was complete and evidence was mainly documentary and electronic. The Court held that continued custody was not justified when no further interrogation was required.
Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Court noted that the offence was triable by a Magistrate and the petitioner had already spent about six months in custody.
The Punjab and Haryana High Court held that a Section 73 GST notice lacking specific details, computations, and supporting material is legally unsustainable. The ruling emphasizes that vague allegations violate principles of natural justice and deprive taxpayers of an effective opportunity to respond.
The High Court held that classification of grant-in-aid as capital or revenue is a debatable issue. It ruled that such classification disputes do not amount to furnishing inaccurate particulars.
The court held that a show cause notice lacking clear reasons and supporting documents violates natural justice. It quashed the retrospective cancellation, allowing fresh proceedings as per law.
The Court set aside a GST demand order after finding that authorities failed to consider the taxpayer’s replies and supporting documents. It held that lack of reasoning and mechanical conclusions rendered the order invalid.
