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Punjab and Haryana HC

Non-Compliance with Section 144B Faceless Assessment: Notices & Proceedings invalid

December 30, 2024 1230 Views 0 comment Print

Punjab & Haryana High Court sets aside notice under Section 148 in Mohan Jit Singh case, following prior judgments in similar cases.

CBDT Cannot Misuse Sections 119, 120 & 144B Powers to Assessee’s Detriment

December 29, 2024 1017 Views 0 comment Print

Punjab & Haryana High Court quashes tax notices, ruling that statutory provisions take precedence over Board circulars in Anju Arora v. Union of India case.

Labour Court Not Empowered to Determine Retrenchment Compensation Entitlement

December 20, 2024 1134 Views 0 comment Print

Punjab and Haryana High Court held that the Labour Court in exercise of power under Section 33­C(2) of Industrial Disputes Act, 1947 cannot determine entitlement of retrenchment compensation. It can order to employer to pay already determined compensation.

School principal is not a ‘Principal Employer’ under Section 2(17) of ESI Act: P&H HC

December 18, 2024 1227 Views 0 comment Print

“Analysis of Vijay Singh Jakhar vs ESIC case, addressing liability under ESI Act for non-payment of contributions and the definition of ‘principal employer.'”

Differential Wages Payment Doesn’t Make Contractual Workman a Worker of Principal Employer: HC

December 18, 2024 1161 Views 0 comment Print

Punjab and Haryana HC dismisses petition against Labour Court’s decision on worker’s termination, applying res judicata principles and upholding previous ruling.

SCN can be issued both under Section 73 and 74 of CGST Act: P&H HC

December 17, 2024 2106 Views 0 comment Print

P&H HC holds that issuing SCN under Section 73 and dropping proceedings doesn’t bar initiation of proceedings under Section 74 of the CGST Act.

Dropping Section 73 Notice does Not Bar initiation of Section 74 Proceedings

December 12, 2024 1824 Views 0 comment Print

Punjab HC dismisses the writ petition of Group M Media India challenging a show-cause notice for tax evasion under Section 74 of the CGST Act.

Appeals Under Haryana GST: Delay Beyond Control Allowed by HC

December 8, 2024 1410 Views 0 comment Print

Punjab and Haryana HC allows Steel Kart’s appeal, condoning delay in filing due to lack of knowledge about GST order under Haryana GST Act.

Cancellation of GST registration for non-submission of NOC by landowner not justified

December 2, 2024 1731 Views 0 comment Print

Punjab and Haryana High Court held that cancellation of GST registration for entire places of business for non-submission of NOC by landowner of additional place of business is complete non-application of mind. Accordingly, cancellation of GST registration not justified.

Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC

December 2, 2024 2382 Views 0 comment Print

Punjab & Haryana HC invalidates SCN under Section 148 of the Income Tax Act due to the absence of faceless assessment mandated under Section 144B.

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