Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court) The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. Having heard the counsel for the parties and on going through the pleadings […]
Application of bail by assessee was rejected as assessee had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.
Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running from 01.09.2019 to 31.12.2019 is meant for filing application and […]
Himanshu Infraprojects Pvt. Ltd. Vs Commissioner, Central Goods & Services Tax (Punjab & Haryana High Court) In the present case Section 83 order was passed by the Assistant Commissioner. As per the counsel for the respondents the order itself reveals that it was passed with the consent of the Commissioner. However, this would not be […]
Rakesh Kumar Singla Vs Union of India (Punjab & Haryana High Court) Learned counsel for the NCB has also placed reliance on Whatsapp messages by which the petitioner could be implicated. However, on the asking of this Court, whether a certificate under Section 65B of the Indian Evidence Act is available at the present moment […]
Mahadev Enclave Pvt Ltd Vs. Union Of India And Ors (High Court of Punjab & Haryana) Punjab & Haryana HC issued notice of motion on plea challenging validity of levy of tax on the payment of royalty made to the Govt. of Punjab for mineral rights under reverse charge mechanism The petitioner, M/s Mahadev Enclave […]
Vinod Oil and General Mills Vs Union of India and others (Punjab & Haryana High Court) According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax […]
Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court) Admittedly, the first appeal was filed by the petitioner along with an application for waiving off pre-deposit amount of 25%. The appeal was dismissed by the Deputy Excise and Taxation Commissioner (Admin), Ludhiana Division, Ludhiana on the ground that the petitioner […]
The present petition is filed for seeking bail to the petitioner accused of fraudulently availing ITC without any invoice or bill. The trial will take time to conclude, especially due to prevailing situation of Covid-19. Thus, the petition is allowed and the petitioner is ordered to be released on regular bail.
Technimont Pvt. Ltd. Vs State of Punjab (Punjab High Court) On perusal of terms and conditions of contract, documents submitted by petitioner including Form ‘C’ and judgments cited, we are of the opinion that petitioner has prime facie case on merits. The respondent issued Form ‘C’ for all the years in question and in case […]
