Punjab & Haryana HC disposes of GST Sec. 174(2) petitions, awaiting Supreme Court ruling. Interim relief continues until final SC decision.
Punjab & Haryana High Court ruled that a GST appeal cannot be dismissed for non-prosecution and must be decided on merits. Case remanded for fresh examination.
Punjab and Haryana High Court held that revisionary proceedings under section 263 of the Income Tax Act on the basis of audit objections raised by audit party justifiable since there was no verification done by AO during assessment proceedings.
Punjab and Haryana High Court held that the same assessing officer is required to pass an order under the new scheme after giving notice under Section 148 of the old Act. Thus, all the writ petition are dismissed.
Punjab and Haryana High Court held that rejection of claim of exemption under section 80G not based upon any substantial evidence is not tenable in law. Accordingly, writ petition is allowed.
Punjab & Haryana HC grants bail to a GST inspector accused of bribery. The court weighed pre-trial custody and evidence, imposing conditions on bail release.
Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.
Punjab & Haryana HC rules on grievance against High-Pitch assessment. Local Committee SOP compliance and legal procedures explained. Petition dismissed.
Punjab and Haryana High Court held that ITAT rightly deleted addition towards contribution to unrecognized provident fund as assessee has duly discharged its onus. Accordingly, petition disposed of.
The Punjab and Haryana HC ruled that appeals cannot be dismissed as non-maintainable solely due to delayed fee payment; a chance must be given to rectify deficiencies.
