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Punjab and Haryana HC

Punjab & Haryana HC directs Subordinate Courts to use Video conferencing facilities

July 14, 2020 729 Views 0 comment Print

Video conferencing facilities can be used in all matters including remands, bail applications and in civil and criminal trials where a witness is located intrastate, interstate, or overseas.

Punjab HC allows private schools to collect tuition/admission fee

June 30, 2020 3813 Views 0 comment Print

Independent Schools’ Association Chandigarh (Regd.) & others Vs State of Punjab and others (Punjab & Haryana High Court) High Court held as follows:- (a) The schools are permitted to collect their admission fee, henceforth. (b) All schools irrespective whether they offered online classes during the lock-down period or not, are entitled to collect the tuition […]

HC permits uploading of form TRAN-I to avail ITC on or before 30.06.2020

June 19, 2020 600 Views 0 comment Print

The issue under consideration is to seeking permission to electronically upload form TRAN-I in order to avail credit of excess VAT reflected in Returns, as due to technical glitches on the GST Portal, the petitioner could not file Form TRAN-I.

Permit Petitioner to upload TRAN-I on or before 30.06.2020: HC

June 18, 2020 1545 Views 0 comment Print

The Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020.

HC release accused under GST on Bail due to COVID-19

June 16, 2020 483 Views 0 comment Print

Mitha Ram Vs State of Punjab (Punjab and Haryana High Court) Learned counsel however submits that out of 29 witnesses, only 01 witness has been examined till date. Learned counsel for the petitioner then submits that because of the present COVID-19 situation and also the fact that trial is likely to take some time, detention […]

Bogus GST Bill / ITC- HC grants anticipatory bail to accused

June 12, 2020 1251 Views 0 comment Print

The High Court of Punjab and Haryana granted anticipatory bail to a 24-year-old youth accused of  committing tax evasion to the tune of over Rs 4 crore by generating bogus invoices of sales and purchases.

HC imposes Penalty for not following social distancing during Marriage

June 2, 2020 4248 Views 0 comment Print

Renu Devi and another Vs State of Punjab and others (Punjab & Haryana High Court) Perusal of the photographs attached with the petition, shows that at the time of marriage ceremony, the petitioners and other attending persons were not wearing the masks, which is otherwise necessary in view of COVID-19 pandemic. Accordingly, the petitioners are […]

No Bail due to COVID-19, if no Covid19 case in Jail & if it is safe

April 17, 2020 1233 Views 0 comment Print

In the present case there are allegations on the petitioner of having caused loss to State-Exchequer to the tune of Rs 20 crores appx. by evasion of payment of GST and he has applied for grant of interim bail, mainly on account of the prevalent conditions of spread of COVID-19 virus.

5% Tax applicable on slice under Haryana VAT: HC

April 13, 2020 1623 Views 0 comment Print

Saluja and Company Vs State of Haryana and others (Punjab & Haryana High Court) Issue- Whether in facts and circumstances of the case, the Tribunal was justified in holding that the Mango Drink under the brand name “Slice” sold by the appellant, does not fall under Entry 100D of Schedule-C of the HVAT Act and […]

Availment of ineligible drawback & IGST: Search & seizure by DRI justified

March 20, 2020 1074 Views 0 comment Print

The issue under consideration is whether the Search and resultant seizure of documents and record by Director of Revenue Intelligence is justified under Customs Act, 1962?

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