Punjab & Haryana HC quashes Section 148 notice issued by jurisdictional AO, ruling that only NFAC has authority under CBDT Circular dated 29.03.2022.
Punjab & Haryana High Court quashes notice u/s 148 issued by jurisdictional AO, ruling that only NFAC has authority post CBDT Circular dated 29.03.2022.
Punjab & Haryana HC stays coercive action on ITC claim under GST. Section 16(2)(c) challenged, pending reply from the state. Next hearing on March 6, 2025.
Punjab & Haryana HC disposes of petitions challenging GST Sec 174(2), awaiting SC verdict in T.S. Belaraman case. Interim relief continues until final decision.
Punjab and Haryana High Court refused to de-freeze bank account of company alleged to have dishonestly induced individuals/ investors to invest in cloud particles thus involved in scheduled offences under Prevention of Money Laundering Act, 2002.
Punjab & Haryana HC quashes reassessment notices, ruling that only NFAC can issue Sec 148 notices under CBDT circular. Read more on jurisdictional authority.
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.
