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Punjab and Haryana HC

Statement at Interim Injunction stage is Not a First Statement- Section 8 A&C Act

July 10, 2022 723 Views 0 comment Print

Respondent cannot be presumed to have submitted to the jurisdiction of Court and waived its right to arbitration when it had reserved its right to take appropriate legal proceedings against plaintiff.

NI Act | Circumvention of due process of law not allowed – Section 482 of Crpc

July 10, 2022 483 Views 0 comment Print

The process of law cannot be taken recourse to circumvent the due procedure prescribed in law. There is further no reason why the petitioner cannot take recourse to institution of appropriate proceedings before the competent authorities in accordance with law.

Muslim Girl can marry with Person of her Choice after completion of Age of 15

June 30, 2022 3144 Views 0 comment Print

Gulam Deen Vs State of Punjab (Punjab & Haryana High Court) This Court has taken note of the judgements cited on behalf of the petitioners and also the fact that the girl in the instant case i.e. petitioner No.2 is aged more than 16 years. In the case of Yunus Khan vs. State of Haryana […]

HC upheld addition of 0.5% of Turnover in case of Entry Operator

June 23, 2022 681 Views 0 comment Print

Punjab and Haryana High Court affirms ITAT’s decision on Anil Kumar’s appeal, upholding the assessment. Court rejects challenge on grounds of different treatment for 2014-15.

S. 138 NI Act: Mere Undisputed Signatures on Cheque Not Sufficient For Conviction

June 21, 2022 8172 Views 0 comment Print

Parveen Mehta Vs Vishal Joshi (Punjab & Haryana High Court) HC held that undisputed signatures of the respondent on the cheque in itself is not sufficient for conviction under Section 138 of the Act. One of the ingredient for succeeding under Section 138 of the Act is that the cheque was issued for discharge of […]

Allowing short period to reply to SCN is violation of principle of natural justice

June 20, 2022 201 Views 0 comment Print

Puja Vs PCIT (Punjab and Haryana High Court) Mr. Vaibhav Gupta, Jr. Standing Counsel, accepts notice on behalf of respondent-Income Tax Department, and seeks time to file reply. Prima facie, the impugned order dt. 03.04.2022, passed under Section 148 (A)(d) of the Income Tax Act, 1961 appears to have been passed with regard to a […]

GST: ITC Can Be Blocked Under Rule 86A Where ‘Reason To believe’ that Fraudulent Or Ineligible Credit is Availed

June 8, 2022 20817 Views 0 comment Print

HC held that there should be reasons to believe that credit of input tax available in the Electronic Credit Ledger has been fraudulently availed or the assessee is ineligible. Reasons have to be recorded by the proper officer and a speaking order shall be passed. 

Constitutional validity of GST levy on Lease/Rental payments under scrutiny of Punjab & Haryana High Court

May 31, 2022 1689 Views 0 comment Print

Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]

In absence of doubt Birth Certificate Issued by Municipal Authority must be given Eminence

May 8, 2022 2349 Views 0 comment Print

Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court) Even though there would be no dispute with respect to the proposition of law laid down by the Hon’ble Apex Court and relied upon by learned counsel appearing on behalf of the petitioner that a birth certificate issued by […]

Haryana VAT Refund : HC explains power of Commissioner to withhold refund

April 24, 2022 2577 Views 0 comment Print

Vijendra Stores Vs State of Haryana and others  (Punjab and Haryana High Court) Section 20(5) of Haryana VAT Act, 2003 Act mandates that any amount refundable to any person as a result of an order passed by any Court, appellate authority or revising authority, shall be refunded to him on an application made in the […]

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