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.
Punjab & Haryana High Court sets aside notice under Section 148 in Mohan Jit Singh case, following prior judgments in similar cases.
Punjab & Haryana High Court quashes tax notices, ruling that statutory provisions take precedence over Board circulars in Anju Arora v. Union of India case.
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.
“Analysis of Vijay Singh Jakhar vs ESIC case, addressing liability under ESI Act for non-payment of contributions and the definition of ‘principal employer.'”
