P&H HC rules IPC prosecution is not barred despite overlapping GST Act charges. Anticipatory bail granted in GST fraud case involving ₹25 crore ITC claims.
Punjab & Haryana High Court condones GST appeal delay, enabling businesses to seek relief despite missed deadlines, ensuring fairness under Article 226 of the Constitution.
Petitioner is engaged in manufacturing of Duplex Board. The present writ petition has been preferred seeking to recover a sum of Rs.3,66,649/- which was paid by the petitioner to the Department as interest in excess of actual interest liability.
Punjab & Haryana High Court affirms statutory provisions under Sections 148 and 144B prevail over administrative instructions in reassessment notice disputes.
Punjab and Haryana High Court held that grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. Accordingly, regular bail granted in matter of fraudulent availment of ITC.
Punjab and Haryana High Court held that date of submission of claim would be recognized on accrual of cash incentive and not from date of submission or receipt of cash incentive.
Punjab and Hayrana High Court invalidates IT notices issued under Section 148 due to lack of faceless assessment, aligning with previous judgments.
P&H High Court rules that criminal acquittal can’t revive a labor dispute after an unreasonable delay. Details from the Punjab and Sind Bank case.
Punjab and Haryana High Court held that once the Officer assumes charge of any office, he or she is required to have full information relating to the pending cases in the Court, orders passed by the Court and whether they have been complied with or not.
Punjab & Haryana HC rules CBDT circulars can’t override the Income Tax Act provisions, setting aside reassessment notices for failing to follow statutory procedures.
