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Punjab and Haryana HC

GST Appeal cannot be treated as non-maintainable for Shortfall in Fee Payment

January 16, 2025 228 Views 0 comment Print

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.

Commissioner can Conduct GST Audits Without Restrictions on Frequency or Time

January 16, 2025 1110 Views 0 comment Print

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.

Action u/s. 73 of CGST Act doesn’t restrain GST authorities from conducting audit

January 13, 2025 756 Views 0 comment Print

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.

Disciplinary action based on material doesn’t require interference: Punjab and Haryana HC

December 31, 2024 423 Views 0 comment Print

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.

HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions

December 30, 2024 1725 Views 0 comment Print

Punjab & Haryana HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions under Section 144B of the Income Tax Act, 1961.

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

December 30, 2024 537 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 393 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 390 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 495 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 543 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.

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