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.
Punjab & Haryana High Court dismissed Mag Filter’s petition challenging CGST audit for FY 2017-22 despite earlier proceedings under Section 73 of CGST Act.
Punjab and Haryana High Court held that action of the department already taken under section 73 of the Central Goods and Services Tax Act, 2017 doesn’t restrain GST authorities from conducting audit. Accordingly, writ dismissed.
Punjab and Haryana High Court held that disciplinary action taken district judge based on the material is not merely on basis of inference hence writ dismissed stating that there is no scope for interference in the opinion formed by the disciplinary authority.
Punjab & Haryana HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions under Section 144B of the Income Tax Act, 1961.
