The Punjab and Haryana High Court has declared the arrest of a man by GST intelligence officials illegal, citing procedural violations and prolonged detention.
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if they fail to provide timely intimation of their retirement to Commissioner.
Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court views.
Additionally, any person summoned to the DGGI may request his statement to be recorded under CCTV surveillance, in view of the judgment of the Hon’ble Supreme Court in Paramvir Singh Saini.
Punjab & Haryana HC quashes ITC block order after 10% tax pre-deposit and appeal filing, directing authorities to unblock ₹56.18 lakh credit of KJ International.
Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.
Punjab & Haryana High Court disallows husband’s secretly recorded conversations with wife as divorce evidence, citing privacy violation and lack of corroboration.
Punjab & Haryana High Court invalidates reassessment notices for Assessment Year 2015-16, citing limitation bar based on Supreme Court precedent.
The Punjab and Haryana High Court examined the Commissioner of Income Tax’s powers under Section 263, emphasizing the conditions for exercising revisional jurisdiction.
Punjab & Haryana High Court rules interest on land acquisition compensation is income from other sources, not capital gains, post-2010 IT Act amendments.
