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Punjab and Haryana HC

HC Stays Implementation of Haryana State Employment of Local Candidates Act, 2020

February 10, 2022 1062 Views 0 comment Print

The Haryana State Employment of Local Candidates Act, 2020, was passed in November last year. It had come into effect on January 15, 2022.The High Court observed that the core issue for consideration was whether any State can restrict employment even in the private Sector on the basis of Domicile.

GST Authority cannot detain goods/conveyance in transit for non-payment of tax by other person in supply chain

February 4, 2022 14034 Views 0 comment Print

Punjab & Haryana HC quashed the detention order and notice issued under Section 130 of the CGST Act, whereby the Petitioner’s goods were seized by the Authorities for the non-payment of tax by the supplier of goods.

HC quashes Order for not providing hearing opportunity to Assessee

January 10, 2022 1077 Views 0 comment Print

HC not deemed it appropriate to non-suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since we are not setting aside the order on merits but are only directing that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner.

HC allows filing of application for revocation of cancellation of GST registration

January 1, 2022 6228 Views 0 comment Print

Aarcity Builders Private Limited Vs Union of India (Punjab & Haryana High Court) 1. By this batch of petitions, the petitioners have complained that their applications for revocation of cancellation of registration are not being considered/rejected on the ground that they have not been made within the time prescribed under Section 30 of the Central […]

HC grants bail to persons accused of issuing bogus GST bills

December 27, 2021 1296 Views 0 comment Print

Petitioner along with co-accused was found to have indulged themselves in evasion of the State Tax to the Govt., by flouting bogus firms and showing fake billings and transactions in order to draw the refund of the GST payment, and thereby had caused a loss to the tune of Rs.8.95 crore to the State Government.

Bail granted to Person Accused of Wrongfully Availing ITC under GST

December 15, 2021 1641 Views 0 comment Print

Learned counsel has submitted that as per the prosecution, the total liability of the petitioner turns out to be Rs.2.5 crores and the petitioner has volunteered to deposit half of the amount within ten days subject to final adjustment.

SVLDRS -Tax-payer cannot be punished for depositing the amount under different heads

December 10, 2021 1896 Views 0 comment Print

Schlumberger Solutions Private Limited Vs Commissioner Central GST (Punjab and Haryana High Court) Admittedly, the petitioner has deposited amounts of Rs.2,29,61,536/-and further sum of Rs.1,16,51,272/- on account of interest and Rs.34,44,227/- as penalty, even prior to issuance of show cause notice. The question that arises for adjudication is as to whether the petitioner is entitled […]

GST Evasion accused released on regular bail after 2½ years

December 1, 2021 2358 Views 0 comment Print

The petitioners are alleged to have floated bogus firms and by entering into bogus transactions with bigger firms, they were getting huge amounts deposited in the bank accounts of the bogus firms so floated and were eventually facilitating the big firms to save on GST in a fraudulent manner

Default bail U/s. 167(2) Cr.P.C. cannot be equated with discretion of Court U/s. 437, 438 or 439 Cr.P.C.

November 13, 2021 5283 Views 0 comment Print

Punjab & Haryana High Court modifies conditions for default bail under Section 167(2) Cr.P.C. in Amandeep Singh Bhui vs Inspector CGST case.

Bail to Person accused of Submitting Fake Documents to avail ITC

November 11, 2021 3234 Views 0 comment Print

Govind Vs State of Haryana (Punjab & Haryana High Court) Briefly, the allegations against the petitioner are that on 06.01.2019, the police registered a written complaint from Excise and Taxation Officer, Panipat. The complaint mentioned that a Firm got registered under HGST Act on the basis of fake and forged documents and thus received the […]

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