Punjab and Haryana HC

Money Transferred to Unregistered Trust cannot be treated as applied for Charitable Purpose

Maharaja Ranjit Singh War Museum Society Vs CIT (Punjab And Haryana)

Where the assessee transferred accumulated funds to unregistered trust then it was clear violation of Explanation to section 11(2) and clause (d) in sub-section (3) of section 11 and therefore same cannot be treated as applied for charitable purpose. Amount so transferred was thus liable to addition in the hands of the assessee-trust....

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HC Grant Regular Bail to Petitioner accused of Fraudulently availing ITC

Ganga Ram Vs State of Punjab and another (Punjab & Haryana High Court)

The present petition is filed for seeking bail to the petitioner accused of fraudulently availing ITC without any invoice or bill. The trial will take time to conclude, especially due to prevailing situation of Covid-19. Thus, the petition is allowed and the petitioner is ordered to be released on regular bail. ...

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HC allows Appeal under PVAT on deposit of 10% total demand instead of 25%

Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court)

Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court) Admittedly, the first appeal was filed by the petitioner along with an application for waiving off pre-deposit amount of 25%. The appeal was dismissed by the Deputy Excise and Taxation Commissioner (Admin), Ludhiana Division, Ludhiana on the ground that t...

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P&H High Court granted partial relief for deposit of 25% as pre-deposit

Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court)

Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court) On perusal of terms and conditions of contract, documents submitted by petitioner including Form ‘C’ and judgments cited, we are of the opinion that petitioner has prime facie case on merits. The respondent issued Form ‘C’ for all the years in question and in case [&helli...

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Undue Favour To Plaintiffs’: HC Seeks Explanation From District Judge

State Bank of India Vs Neeraj Saluja and others (Punjab And Haryana High Court)

State Bank of India Vs Neeraj Saluja and others (Punjab And Haryana High Court) High Court held that  It is not understandable as to why the District Judge/Appellate Court is adjourning the appeal despite the fact that the suit stands dismissed for non-prosecution on 29.11.2019 and the plaintiffs on both counts are seeking adjournments a...

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No Recourse with Revenue to Reconsider Similar Facts & Evidences

PCIT Vs Goyal Builders (Punjab & Haryana High Court)

The issue under consideration is whether the re-opening of assessment is justified if it is based on the similar issues and evidences which have been already considered in original assessment?...

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HC Rejects Bail to Officer Involved allegedly in Bribery & Helping in GST Evasion

Ravi Nandan Vs. State of Punjab (Punjab High Court)

In the instant case, the petition id filed to seek the bail to a person accused of tax evasion and bribery as per GST Act and Prevention of Corruption Act....

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HC denies bail in Rs. 2956 crore Fraud Case

Mukesh Tanwar Vs. State of Haryana (Punjab High court)

Mukesh Tanwar Vs. State of Haryana (Punjab High court) As discussed above, investigation is still going on and out of total 31 accused, 10 are yet to be arrested and they are openly in league with the petitioner as well as other co-accused, who are in custody, while circulating the misleading information through social media […]...

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HC rejects Anticipatory Bail plea of Excise Officer in alleged gratification case

Sushil Kumar Vs. State of Punjab (Punjab & Haryana High Court)

Sushil Kumar Vs. State of Punjab (Punjab High Court) There is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. Present is a case where arrest is […]...

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High Court Rejects Anticipatory Bail of GST Official in alleged Bribery Case

Gurvinder Singh Sohal Vs. Central Bureau of Investigation (Punjab High Court)

Gurvinder Singh Sohal Vs. Central Bureau of Investigation (Punjab High Court) The prayer in this petition is for grant of anticipatory bail to the petitioner regarding his alleged involvement in Bribery Case. In the present case, the petitioner and the other officials has raided the premises of the complainant and on that day, 03 other [&...

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HC explains when effect of Section 83 of CGST Act comes to an end

UFV India Global Education Vs. Union of India (Punjab & Haryana High Court)

UFV India Global Education Vs. Union of India (Punjab & Haryana High Court) The bare reading of Section 83 of the Act would show that the Commissioner has to form an opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach either the property or the […]...

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Fake GST Invoices – HC reduces Bail bond for accused

Ranjit Singh Vs State of Haryana (Punjab and Haryana HC)

Ranjit Singh Vs State of Haryana (Punjab and Haryana HC) This Court is of the opinion that since the maximum punishment which can be awarded is upto 5 years and the petitioner has almost undergone a period of one year having been arrested on 06.09.2019. The onerous conditions would thus violate Article 21 of the […]...

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HC upheld conviction in Cheque Bouncing Case

Rakesh Kumar Vs Jasbir Singh and another (Punjab and Haryana High Court)

Bouncing of Cheque Considered as Offence Under NI Act which leads to Imprisonment upto 2 Years alongwith compensation amount of cheque alongwith interest @9%...

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HC to GST Council- Decide GST Rate for Ayurvedic Sanitizer

Haryana Ayurvedic Drugs Manufacturers Assocication (HADMA) Vs Central Goods & Service Tax & Ors. (Punjab & Haryana High Court)

The High Court forwarded the application to GST Council for appropriate consideration of exact GST rate applicable on Ayurvedic/ Unani/ Sidha (AUS) ingredient based sanitizers in accordance with law. Accordingly the petition is disposed off with the hope that the same shall be taken up for consideration by the Council at the earliest, con...

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HC imposes cost for Filing Petition which was out of its territorial Jurisdiction

Vijay Goverdhandas Kalantri & Another Vs Union of India & Others (Punjab and Haryana High Court)

Vijay Goverdhandas Kalantri & Another Vs Union of India & Others (Punjab and Haryana High Court) The issue under consideration is whether the filing of the petition without jurisdiction only to gain benefit of its interim order is sustainable in law? In the present case, admittedly, both the petitioners are residents of Mumbai and...

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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....

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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...

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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?...

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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. ...

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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....

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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....

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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?...

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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...

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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 […]...

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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....

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No Tax on Interest accrued on Govt grant received for construction of house for Police

PCIT Vs Punjab Police Housing Corporation Ltd. (Punjab and Haryana High Court)

Income which accrued to the Assessee from the funds of the Government which were released to it were not diverted by it and could not be diverted by to any other purpose and had to be used only for the purposes which the Government directed and in case the funds were not used the Government had the right to recall them....

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No Bail due to COVID-19, if no Covid19 case in Jail & if it is safe

Rajinder Bassi and others Vs State of Punjab (Punjab and Haryana High Court)

In the present case there are allegations on the petitioner of having caused loss to State-Exchequer to the tune of Rs 20 crores appx. by evasion of payment of GST and he has applied for grant of interim bail, mainly on account of the prevalent conditions of spread of COVID-19 virus....

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5% Tax applicable on slice under Haryana VAT: HC

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court)

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Schedule-C of the HVAT Act and […]...

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Cenvat Credit cannot be denied on assumptions of fraudulent intention

Commissioner of Central Excise Vs Welspun Corporation Ltd. (Punjab and Haryana HC)

More-so, when clearance and supply of dutiable goods is accepted and there is no denial to the fact that a purchase order existed for supply of dutiable goods, on mere assumptions the intention cannot be determined or it can be concluded that the conduct was fraudulent....

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Exercise Power to attached bank A/c only to protect interest of revenue

Bindal Smelting Pvt. Ltd. Vs Additional Director General, Directorate General of GST Intelligence (Punjab & Haryana High Court)

Bindal Smelting Pvt. Ltd. Vs Additional Director General, Directorate General of GST Intelligence (Punjab & Haryana High Court) In the given case the petitioner is manufacturing lead ingots, red oxide and grey oxide. On 27.03.2018, officials of Respondent/GST Directorate searched premises of the Petitioner and during search seized rec...

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No Regular bail under GST to accused in bogus bill case

Vikas Goel Vs Deputy Director, Directorate General of Goods and Service Tax Intelligence (Punjab and Haryana HC)

Vikas Goel Vs Deputy Director, Directorate General of Goods and Service Tax Intelligence (Punjab and Haryana HC) Petitioner has filed this second petition under Section 439 of the Code of Criminal Procedure, 1973 for grant of regular bail in a complaint case bearing No.COMA-137 dated 13.11.2018, titled as ‘Shankar Prasad Sarma Versu...

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No attachment of property acquired prior to commission of criminal or PMLA offence

Seema Garg Vs Deputy Director, Directorate of Enforcement (PMLA) (Punjab and Haryana HC)

Where property acquired could not be attached prior to the commission of a scheduled offence such as criminal offence or introduction of Prevention of Money Laundering Act (PMLA) unless the property obtained from the offence was held or taken outside the country....

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Unregistered JDA not falls under section 53A & consequently section 2(47)(v) not apply

PCIT Vs Chuni Lal Bhagat (Punjab & Haryana High Court)

Where no possession had been given by the transferor to the transferee of the entire land in part performance of JDA so as to fall within the domain of section 53A and in absence of registration of JDA, although executed afterwards, the agreement did not fall under section 53A and consequently section 2(47)(v) did not apply and no further...

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Permit petitioner to file or revise already filed incorrect TRAN-1: HC

Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC)

Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC) The prayer made in the writ petition is inter alia seeking directions to the respondents to credit the ‘Input Tax Credit’, being the transitional credit, prescribed under Section 140 of the Central Goods and Service Tax Act, 2017, in the accou...

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HC grants Bail to Practicing Advocate allegedly involved in Fake GST Invoice Scam

Rajesh and another Vs State of Haryana (Punjab and Haryana HC)

It appears that petitioner Satnarain had rendered his professional services and assistance for the purpose of incorporation of the firms. At this stage, it cannot be said that he had joined hands with Rajesh Mittal or was beneficiary of any amount other than his professinal fee....

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HC allows filing of TRAN-1 to appellant to allow him avail un-utilized ITC

Hans Raj Sons Vs Union of India and others (Punjab and Haryana High Court)

It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of January,2020 eit...

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Extinguishment of right to carry on business not amounts to transfer of capital asset

CIT Vs Max India Ltd. (Punjab & Haryana High Court)

Non-compete fee received by assessee for signing of negative covenant for not carrying out a speciality business did not amount to transfer of right to carry on business, the consideration of which was liable to be taxed as capital gain....

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HC denies Bail for alleged Fake GST Invoicing / Bogus ITC Claim

Sanjay Dhingra Vs Director General of Goods and Services Tax Intelligence (Punjab and Haryana High Court)

Punjab HC refuses to grant Bail in the case where petitioner was alleged to create fake invoices in order to avail the benefits under Input Tax Credit (ITC). Sanjay Dhingra Vs DG GSTI (Punjab and Haryana High Court)...

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Section 80-IC deduction eligible on Additions for interest & bad debts

Pr. CIT Vs Pacific India (Punjab & Haryana High Court)

Since assessee was held entitled to claim deduction of its profits at the rate of 100% in terms of section 80-IC, therefore, additions made towards interest and bad debts so made were also entitled to deduction under section 80-IC resulting in no addition to the taxable income of assessee....

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Statement recorded during inquiry/investigation- voluntary statement?

M/s G-Tech Industries Vs Union of India and another (Punjab and Haryana High Court)

High Court held that statement recorded during inquiry/investigation may have been recorded under compulsion and the same cannot be said to be voluntary statement....

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Allow petitioner to claim ITC in TRAN-I or in GSTR-3B Form: HC

M/s Abhi Mobile House Vs Union of India and others (Punjab and Haryana High Court)

It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GSTR-3B Forms to be filed for the month of January, 2020 e...

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Survey cannot be converted into search without recording satisfaction

Pawan Kumar Goel Vs Union of India (Punjab and Haryana HC)

In case there was only a survey operation under section 131 and no proceedings were pending at that point of time in assessee's case, exercising power of search under section 132 by income tax authorities without any satisfaction recorded either of non-­cooperation of assessee or a suspicion that income had been concealed by assessee war...

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Assessment proceedings not conclude till assessment order served upon Assessee

M3M India Holdings Pvt. Ltd Vs ITSC (P&H High Court)

M3M India Holdings Pvt. Ltd Vs ITSC (P&H High Court) For purposes of making an application for settlement, a case i.e. an assessment would be pending till such time as the assessment order is served upon the assessee. The assessee is entitled to proceed on the basis that till the service of the assessment order, […]...

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Fees for included services taxable only if technical knowledge made available

PCIT Vs EGL Eagle Global Logistics (India) Pvt. Ltd. (Punjab and Haryana HC)

In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the te...

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CA/ Advocates should not be arrested merely for filing Tax return(s)

Akhil Krishan Maggu & Anr. Vs Deputy Director, Directorate General of GST Intelligence & Ors. (Punjab and Haryana High Court)

Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided. It is well known that if top brass of a running concern...

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Compulsory Registration of MFD (Printer Cum Scanner etc) for Import- HC allowed release of goods

M/s Genuine Copier Systems Vs Union of India and Ors. (Punjab and Haryana High Court)

The issue in these writ petitions is whether multi-function devices (MFDs) are covered under the term 'printers'. This dispute has arisen in view of the document Annexure P-12 by a clarification which was issued by way of Circular No.1 of 2019 dated 2.5.2019 as per which it was 'clarified' that multi-function devices which are basically p...

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HC takes note of Huge Pendency at CESTAT Chandigarh due to non availability of Member Technical

M/s S.K. Enterprises Vs. Union of India & Ors. (Punjab and Haryana High Court)

We request the learned President of CESTAT, Principal Bench, New Delhi to initiate some remedial measures by deputing a Member Technical for atleast two weeks during a month to hold Court at Chandigarh Bench so that the Divisional Bench, CESTAT, Chandigarh Bench can function for reducing the pendency....

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HC allows revision of claim of Transitional Credit (Form TRAN-1)

Adfert Technologies Pvt. Ltd. Vs Union of India & Ors. (Punjab & Haryana High Court)

GST dept to permit the Assessee to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The Respondents are at liberty to verify genuineness of claim of Petitioners but nobody shall be denied to carry forward legitimate claim of CENVAT/ITC on the gr...

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Customs duty increase – Effect of notification issued late after BE filed on same day

M/s Rasrasna Food Pvt. Ltd. Vs Union of India & Ors. (Punjab & Haryana High Court)

M/s Rasrasna Food Pvt. Ltd. Vs Union of India & Ors. (Punjab High Court) Observing that the twin conditions of presentation of Bill of Entry and arrival of goods stood complied with on 16-2-2019, prior to the issue of notification dated 16-2-2019 at 8:45 pm raising Customs duty on imports from Pakistan, Punjab & Haryana […]...

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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....

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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 ...

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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...

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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...

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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 […]...

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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....

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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...

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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 […...

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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...

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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...

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Seizure of Goods: HC order GST department to pass speaking order

Nikunj Steel Vs State of Punjab and others (Punjab and Haryana HC)

After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after...

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Section 143A is effective prospectively & s. 148 is effective retrospectively to pending cases

M/s. Ginni Garments and anr. Vs M/s Sethi Garments (Punjab & Haryana High Court)

If the provisions are substantive in nature then the same cannot be applied Retrospectively to the pending cases. However, if the provisions are procedural in nature then the same has to be applied to all the cases, including the one pending before the Court....

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HC disposes petition as same was appealable under Punjab GST Act, 2017

M/s Arya Sudharma Tradex Pvt. Ltd Vs State of Punjab & ors (Punjab and Haryana HC)

It was stated by learned counsel for the State that the goods have been released and the amount of tax and penalty has been deposited  by the petitioner. It was further stated that the impugned order is appealable under Section 107 of Punjab General Goods and Service Tax Act, 2017....

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Addition justified if creditworthiness of parties & genuineness of transaction not established

Ms Shree Krishana Kripa Feeds Vs CIT (High Court Punjab & Hariyana)

Hon'ble High Court held that  addition on account of undisclosed income is sustainable where creditworthiness of parties and genuineness of transaction was not established by assessee....

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Seeking info under RTI Act cannot put question mark on integrity of applicant

Pardeep Kumar Vs Union Territory, Chandigarh and others (Punjab and Haryana HC)

Pardeep Kumar Vs Union Territory, Chandigarh and others (Punjab and Haryana HC) The order reverting the petitioner is vindictive. The petitioner has absolute right to get the information under the Right to Information Act. Seeking information under the Right to Information Act cannot put question mark on his integrity. The appellate order...

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Bogus billing under GST : HC reject Bails application

Vikas Goel and another Vs Central Goods and Services Tax Commissionerate (Punjab and Haryana HC)

They have made bogus billing and adjusted the amount without any transportation of the goods or sale of goods etc. Only paper transactions were done and amounts have been adjusted and wrongly claimed relief of more than Rs. 80 crores. ...

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No Disallowance U/s.14A for mere decrease in shareholders funds

CIT Vs M/s Max India Limited (Punjab and Haryana HC)

CIT Vs M/s Max India Limited (Punjab and Haryana HC) Where assessee’s borrowings of interest bearing funds got increased during the year, it could not be presumed that such borrowed funds were utilized for the purpose of investing in assets yielding exempt income and disallowance under section 14A made on the basis of such unfounded [&h...

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Birth/Death Certificates can be applied Under RTI Act: HC

Shakti Singh Vs State Information Commission, Haryana and others (Punjab and Haryana HC)

Under the RTI Act, disclosure of information is a norm and refusal an exception. In other words, information cannot be denied under the RTI Act unless exempted from disclosure in accordance with Sections 8, 9 and 11 only. Section 22 as mentioned above leads the way to making the fundamental right to information a reality by enforcing it b...

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GST on fee paid for grant of license sale of liquor for human consumption; HC dismisses petition

Parbhjit Singh Sarna Vs Commissioner, Central Goods & Services Tax (Punjab and Haryana High Court)

Learned counsel for the respondent fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10-3-2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption...

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No GST on fee for grant of license sale of liquor for human consumption

Divya Singla Vs. UOI (Punjab and Haryana High Court)

Learned counsel for respondents No.1 to 3 fairly submitted that he has received instructions to the State that in 26th meeting of GST Council held on 10.03.2018 it has been decided that no GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption....

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No VAT on dyes & chemicals washed away during Job work & get embedded into final product.

M/s A P Processors, Vs State of Haryana (Punjab and Haryana High Court)

Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in upholding the levy of tax on chemicals used as consumables in the process of job work of dyeing of fabric by assuming that property in the goods has passed on to the principals?...

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Release detained goods on furnishing of security other than bank guarantee or cash: P&H HC

M/s. Modern Insecticides Limited Vs State Of Punjab And Others (Punjab and Haryana High Court)

M/s. Modern Insecticides Limited Vs State Of Punjab And Others (Punjab and Haryana High Court) Section 129(1)(c) of the Act provides that goods can be released on furnishing of security as prescribed. Section 129(2) of the Act provides for application of Section 67(6) of the Act, which in turn has been referred to in Rule […]...

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No GST on license Fee for sale of liquor for human consumption

Divya Singla Vs Union of India (Punjab and Haryana HC)

Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor.  Learned counsel for ...

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Tax Audit Due Date Extension: P&H HC dismisses Appeal

Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court)

Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court) In respect of Write filed by Mr. Vishal Garg by which he has requested the HC to direct CBDT to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts […]...

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GST order Cancelling registration is appealable: HC

M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC)

M/s Viraat Traders Vs State of Punjab and others (Punjab and Haryana HC) Challenge in the present writ petition is to the order dated 23.05.2018 passed by Excise and Taxation Officer Ludhiana-3 cancelling the registration of the petitioner under the Punjab Goods and Services Tax Act, 2017 (in short ‘the Punjab GST Act’) It is...

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Penalty U/s. 271E not valid in absence of finding in order of AO with regard to applicability of section 269T

CIT Vs Manohar Lal Thakral (Punjab and Haryana High Court)

Where in case of assessee there was only processing of return under section 143(1)(a) and, there was no finding in order of AO with regard to applicability of section 269T to assessee’s case, no penalty under section 271E was permissible....

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P&H HC taken note of non issue of VAT Refund despite Order to refund

M/s GB Tools and Forgings Ltd. Vs State of Punjab and others (Punjab and Haryana High Court)

State is not refunding the amount due to the assessees despite there being orders passed in their favour or otherwise they were found entitled to the same, we direct the Financial Commissioner, Taxation, Punjab to appear in person in Court so that this avoidable litigation can be checked. He shall apprise this Court about the time frame w...

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GST appeal should not be dismissed for delay if No Appellate Authority constituted

R.S. Steel Traders Vs State of Haryana (Punjab & Haryana High Court)

As petitioner could not file appeal earlier because of non-constitution of the Appellate Authority, which has now been appointed vide notification dated April 19, 2018, the appeal filed by the appellant shall not be dismissed only on account of delay....

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Notice U/s. 148 issued to legal representative of deceased assessee is legal & valid

Jasbir Kaur Johal Vs UOI & Anr. (Punjab and Haryana HC)

In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a direction to the respondents to drop the assessment proceedings initiated against a dead person after his death....

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Registration U/s. 12AA cannot be denied for registration of society twice with Registrar of Societies

CIT (Exemptions) Vs Shri Mahavir Jain Society (Regd.)( Punjab and Haryana High Court)

A persual of rule 17A shows that the only requirement to seek registration under section 12A is to furnish documents evidencing creation of trust or establishment of institute in original, which assessee had duly furnished in the form of trust deed, therefore, denial of registration on the ground of registration of the society twice with ...

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CIT can refuse to grant registration to Charitable trust only if he is not satisfied with Genuineness of its activities

CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court)

CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court) Section 12AA prescribes the scope and ambit of the enquiry that the CIT is authorized to carry out at the time of grant of registration to a trust or institution. The scope of the enquiry revolves around the nature of the objects and […]...

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AO cannot Review Original Assessment without any Fresh Tangible Material

The Pr. Commissioner of Income Tax Vs. Ram Kumar Duhan (Punjab and Haryana HC)

In the Case, Commissioner of Income Tax vs Ram Kumar Duhan, Punjab and Haryana High Court jointly held that the Assessing Officer (AO) has no power to review original assessment without any fresh tangible material....

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Form- “C” available even after GST implementation: P&H High Court

Carpo Power Limited Vs.State of Haryana and others (Punjab & Haryana High Court)

Punjab & Haryana HC in the case of Carpo Power Limited vs. State of Haryana in CWP No. 29437 of 2017 has held that Form C is available to assesse even after implementation of GST....

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No TDS on interest on compensation under Motor Vehicles Act, 1988

The New India Assurance Co. Ltd. Vs Savitri Devi (Punjab and Haryana High Court)

Impugned in the present revision petitions are the different orders passed by Motor Accident Claims Tribunal, Bathinda, whereby the J.D.-Insurance Company was directed to deposit within 15 days the TDS amount, which has been deducted at source. The J.D. was given liberty to withdraw the TDS amount from Income Tax Department....

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Capital Gain on Sale of Penny stock: P&H HC favours Assessee

The Pr. Commissioner of Income Tax (Central) Vs. Sh. Hitesh Gandhi (Punjab and Haryana High Court)

The Pr. CIT (Central) Vs. Sh. Hitesh Gandhi (Punjab and Haryana High Court) Assessing Officer was not able to contradict the facts regarding purchase of shares and sale thereof. Further, it was recorded that the assessee had sold shares through MTL shares and Stock Broker limited which is a SEBI registered Stock Broker. The payment [&hell...

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Mere high appreciation in share value not enough to treat gain from Penny stocks as bogus

Pr CIT Vs. Prem Pal Gandhi (Punjab & Haryana High Court)

This is an appeal against the order of the Income Tax Appellate Tribunal dated 20.07.2016 upholding the order of the CIT (Appeals) dated 14.02.2014. The matter pertains to the assessment year 2008-2009....

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CBDT cannot extend time to claim deduction under section 54F

Shivinder Singh Brar, Karta (HUF) Vs. CBDT (Punjab and Haryana High Court)

Where assessee was precluded from construction of new house due to prohibition of construction in his area then assessee could seek relaxation in terms of section 119(2)(c) at time of claiming deduction under section 54F and such claim could be made only within time period, as prescribed under Act for making such claim....

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Writ Petition not Maintainable against a Show-Cause Notice: HC

Piyara Lal Vs. Principle Commissioner of Income Tax and another (Punjab and Haryana High Court)

In our considered view, no writ petition is maintainable against a show-cause notice. The petitioner, if so advised, may submit objections against the show-cause notice and if any adverse order is passed, he shall have his remedy against the same in accordance with law....

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HC directs tribunal to accept additional ground even if raised by way of oral request

VMT Spinning Co. Ltd. Vs. CIT (Punjab & Haryana High Court)

Rule 11 of Appellate Tribunal Rules does not require a party to seek the leave of Tribunal in writing to be heard in support of any ground not set forth in the memorandum of appeal, therefore, Tribunal was directed to adjudicate upon additional ground even if raised by way of oral request....

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Sale of Goods from Delivery Hub in Punjab to Customers of Punjab although brought from warehouse situated outside Punjab is inter-state supply

WS Retail Services (P.) Ltd. v Union of India (Punjab & Haryana)

Respondent Nos.2 and 3 are the State of Punjab and the State of Karnataka. Respondent Nos.4 and 5 are the Excise & Taxation Commissioner and the Excise and Taxation Officer-cum-Assessing Authority (ETO)....

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Transfer under section 2(47)(v) not takes places without registration of JDA

Pr. CIT Vs Dr. Amrik Singh Basra (Punjab & Haryana High Court)

Pr. CIT Vs Dr. Amrik Singh Basra (Punjab & Haryana High Court) After considering the relevant statutory provisions and the case law, the following conclusions were drawn :– “(1) Perusal of the JDA dated 25-2-2007 read with sale deeds dated 2-3-2007 and 25-4-2007 in respect of 3.08 acres and 4.62 acres respectively would re...

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Addition justified for Failure to prove genuineness of gifts received

Rajinder Mohan Lal Vs Pr. CIT (Punjab & Haryana High Court)

The assessee in order to draw benefit of the exemption under Proviso to section 56(2)(vi) of the Act was required to prove that the said gifts were received from any relative described there under or had been received on the occasion of marriage of the individual i.e., assessee....

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Registration U/s. 12AA cannot be denied for mere non filing of Return

CIT (Exemptions) Vs. M/s Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (Punjab & Haryana High Court)

Advocate Akhilesh Kumar Sah Just because the assessee has not filed income tax returns in earlier years, it can not be said that the activities of the assessee of the charitable trust / society were not genuine and grant of the registration under section 12AA cannot be denied...

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P&H HC directs subordinate courts to record Aadhaar No. of Parties

No. 1588 1588/Spl. C.B.2 (17/07/2017)

Directions be issued to all the District And Sessions Judges In the States of Punjab, Haryana and U.T. Chandigarh for directing the officials concerned to start capturing/ entering the Aadhar Number of the parties while entering the cases in CIS 2.0. The members of the Bar may be requested to provide the Aadhaar number for the aforesaid P...

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Addition upheld for cash deposit in bank claimed against withdrawals

Smt. Kavita Chandra Vs CIT (Appeals) (Punjab & Haryana High Court)

The withdrawals have been found to be subsequently redeposited after a gap of two or three months which is not probable. The assessee therefore we find has not been able to link the cash withdrawn from the bank with cash deposit we therefore uphold the order of the learned CIT(A) treating the cash deposit of Rs. 14,20,212/- as unexplained...

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Addition for undervaluation not justified without alleging that assessee received more consideration than what is stated in the sale deed

The Pr. Commissioner of Income Tax- 2, Vs M/s Quark Media House India Pvt. Ltd. (Punjab & Haryana High Court)

The presumption against the value being understated (not undervalued) is greater where parties are connected or related. However, if the AO does not allege that the assessee received more consideration than is stated in the sale deed, he cannot made an addition to the stated consideration....

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HC cannot entertain appeals related to determination of disputes relating to tax ability of services or excisability of goods

Commissioner Service Tax Vs DLF Golf Resorts Ltd. (Punjab & Haryana High Court)

Section 35L is being amended so as to clarify that determination of disputes relating to tax ability or excisability of goods is covered under the term 'determination of any question having a relation to rate of duty' and hence, appeal against Tribunal orders in such matters would lie before the Supreme Court....

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Azaan, is Integral Part of Islam but Not the Loudspeakers: HC

Aash Mohammad Vs State of Haryana and others (Punjab & Haryana High Court)

High Court held that that ‘Azaan’ is no doubt an essential part of the Muslim religion but the use of microphones is certainly not an integral part of ‘Azaan’...

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Assessee can adjust cash seized against its advance tax dues

Pr. CIT Vs Sh. Surinder Kumar Khindri (Punjab And Haryana High Court)

The assessee has been held entitled to adjustment of cash seized against its advance tax dues. It has further been held that the Explanation 2 to Section 132B of the Act is not retrospective in nature. ...

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Appellate Authority cannot Enhance Penalty: Punjab Excise Act, 1914

M/s Nirvair Singh Vs Financial Commissioner Taxation (Punjab and Haryana High Court)

Section 14 of the Punjab Excise Act, 1914 does not confer a power upon the appellate authority to pass an order more burdensome than the order appealed against. It does not entitle the appellate authority to enhance the penalty. ...

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