Punjab & Haryana High Court held that amount deposited during the search cannot be retained by the department as this deposit cannot be taken to be voluntary as no proceedings u/s 74(1) of the CGST Act has been initiated.
If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.
order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, is being set aside and the matter is being remanded back to the Assessing Officer to pass a fresh order after giving one opportunity to petitioner
Treveni Cargo Movers Pvt. Ltd. Vs Union of India and Others (Punjab and Haryana HC) On asking of the Court, Mr. Rishabh Kapoor, Advocate-Sr. Standing counsel-CBIC, accepts notice on behalf of the respondent(s) and states that in the absence of production of consignment notes, the impugned order which is an appealable order, has been correctly […]
Advocate J S Bedi Jagraon Multi Metals Vs State of Punjab (Punjab & Haryana High Court) Interim order passed by Honb. Punjab & Haryana High Court against the confiscation of goods directly u/s 130 on the ground that subsequent seller has not deposited the tax That three vehicles were detained by State Tax Officer Ludhiana […]
As per the provisions of Section 148A(b) 07 days time is required to be given for giving reply to this notice and this provision is mandatory
Amount already deposited by petitioner (as interest under protest) during stage of investigation against amount payable under Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019.
petitioner availed input tax credit by fabricating invoices resulting in generation of bills worth Rs.367 crores and evasion from payment of GST to the tune of Rs. 26 crores.
Punjab and Haryana High Court held that Dharamshala is duly eligible for house tax exemption as covered vide relevant notification dated 30.09.2003 issued by Haryana Urban Development Department even if it charges nominal rent for conducting marriage, as the same doesn’t amount to commercial purpose.
Punjab & Haryana High Court held that penalty under section 51(7)(c) of the Punjab VAT Act, 2005 not imposable in absence of attempt to evade tax.
