Income which accrued to the Assessee from the funds of the Government which were released to it were not diverted by it and could not be diverted by to any other purpose and had to be used only for the purposes which the Government directed and in case the funds were not used the Government had the right to recall them.
Mahesh Steel Corporation Vs Union of India (Punjab and Haryana HC) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT [1] This common order shall dispose of the above-mentioned seven (07) Review Applications moved by the applicant-respondent(s) / UOI, as the same relate to identical issue / prayer. For the facility of reference, […]
The issue under consideration is whether the re-opening of assessment is justified if it is based on the similar issues and evidences which have been already considered in original assessment?
Punjab HC refuses to grant Bail in the case where petitioner was alleged to create fake invoices in order to avail the benefits under Input Tax Credit (ITC). Sanjay Dhingra Vs DG GSTI (Punjab and Haryana High Court)
Bindal Smelting Pvt. Ltd. Vs Additional Director General, Directorate General of GST Intelligence (Punjab & Haryana High Court) In the given case the petitioner is manufacturing lead ingots, red oxide and grey oxide. On 27.03.2018, officials of Respondent/GST Directorate searched premises of the Petitioner and during search seized record. The Respondent time to time directed […]
It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GST-3B Forms to be filed for the month of January,2020 either electronically or manually.
It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GSTR-3B Forms to be filed for the month of January, 2020 either electronically or manually.
Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC) The prayer made in the writ petition is inter alia seeking directions to the respondents to credit the ‘Input Tax Credit’, being the transitional credit, prescribed under Section 140 of the Central Goods and Service Tax Act, 2017, in the account […]
Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided. It is well known that if top brass of a running concern is arrested, there are all possibilities of closure of unit which results into unemployment and wastage of precious natural resources.
We request the learned President of CESTAT, Principal Bench, New Delhi to initiate some remedial measures by deputing a Member Technical for atleast two weeks during a month to hold Court at Chandigarh Bench so that the Divisional Bench, CESTAT, Chandigarh Bench can function for reducing the pendency.
