Punjab and Haryana HC

Service Tax deposit cannot be withheld if service tax was not applicable

Sham Lal Vs State of Haryana and others (Punjab and Haryana High Court)

In the present case service tax was not applicable and that no demand of service tax has ever been raised by concerned department. Consequently, retention of aforesaid security money deposited by petitioner is per se not justified....

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Scope & ambit of intermediary service is same under service tax & GST regime

Genpact India Pvt. Ltd. Vs Union of India and others (Punjab & Haryana High Court)

HC held that there is no change in legal position i.e. scope and ambit of intermediary services under service tax regime vis-a-vis the GST regime hence Master Services Sub-contracting agreement which continues to operate since 2013 cannot be treated differently at different period....

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HC grants bail to petitioner weighing 153 Kg & having co-morbodities

Pranjil Batra Vs Directorate of Enforcement (Punjab and Haryana High Court)

Punjab and Haryana High Court held that bail granted as co-morbodities of the petitioner falls in the exception of being sick as carved out in Section 45 of the Prevention of Money Laundering Act, 2002....

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HC explains time limit for making application for revocation of GST cancellation

Neo Built through its proprietor Vs ETO-cum-Proper Officer and another (Punjab and Haryana High Court)

Neo Built through its proprietor Vs ETO-cum-Proper Officer and another  (Punjab and Haryana High Court) For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act and where cancellation order was passed upto 12.06.2020, the ...

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GST ITC refund Scam: HC grants Bail to Gurugram CA

Gaurav Dhir Vs Central Goods and Services Tax (Punjab and Haryana High Court)

In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-accused Sunil Mahalawat were colleagues, as such the UDIN was borrowed by the petitioner from him for uploading and issuance of the CA certificate....

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Look Out Circular unjustified in absence of adverse effect on economic interest of India

Vikas Aggarwal Vs Union of India (Punjab Haryana High Court)

Punjab and Haryana High Court held that as there is no adverse effect on the economic interest of India, recourse couldnt be taken for coercive process like issuance of Look Out Circular (LOC) interfering with the constitutional right to travel abroad....

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Validity & legality of an order has to be tested in terms of reasons assigned in order

Xchanging Technology Services India Pvt. Ltd. Vs Principal Commissioner (Punjab & Haryana High Court)

It is by now well settled that the validity and legality of an order has to be tested in terms of reasons assigned in the order itself. The distinction that is now sought to be drawn has been taken only at the stage of filing a reply and counter to the writ petition....

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GST: Custodial Interrogation justified in Massive Tax Evasion/Cheating Cases

Nitin Goyal Vs State of Haryana (Punjab and Haryana High Court)

Nitin Goyal Vs State of Haryana (Punjab and Haryana High Court) The allegations against the petitioner are of cheating the State by claiming input credit through fake invoices by using fake addresses of the firms created through different proprietors and defrauded the State to the extent of more than Rs. One crore. A perusal of […]...

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Cheque Bounce Case- Sole Proprietor alone cannot be sued

Sardar Bhupinder Singh Vs Green Feeds (Punjab & Haryana High Court)

In cheque Bounce case arraigning of the sole proprietary concern rather was a condition precedent for making the complaint well constituted, as it becomes the principal offender, and, with its remaining un-impleaded, as such, the absence of its impleadment cannot make the instant complaint to be well constituted, nor, any valid prosecutio...

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Bail granted in GST fraud case in absence of serious apprehension

Maninder Sharma Vs State Tax Officer (Punjab & Haryana High Court)

Punjab & Haryana High Court in GST fraud case granted the bail as no serious apprehension has been expressed by the prosecution of the petitioners being flight risks, or that they would tamper with the evidence or influence witnesses...

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December 2022