Punjab and Haryana HC

S. 138 NI Act: Mere Undisputed Signatures on Cheque Not Sufficient For Conviction

Parveen Mehta Vs Vishal Joshi (Punjab & Haryana High Court)

Parveen Mehta Vs Vishal Joshi (Punjab & Haryana High Court) HC held that undisputed signatures of the respondent on the cheque in itself is not sufficient for conviction under Section 138 of the Act. One of the ingredient for succeeding under Section 138 of the Act is that the cheque was issued for discharge of […]...

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Allowing short period to reply to SCN is violation of principle of natural justice

Puja Vs Pr. Chief Commissioner of Income Tax (Punjab and Haryana High Court)

Puja Vs PCIT (Punjab and Haryana High Court) Mr. Vaibhav Gupta, Jr. Standing Counsel, accepts notice on behalf of respondent-Income Tax Department, and seeks time to file reply. Prima facie, the impugned order dt. 03.04.2022, passed under Section 148 (A)(d) of the Income Tax Act, 1961 appears to have been passed with regard to a […...

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GST: ITC Can Be Blocked Under Rule 86A Where ‘Reason To believe’ that Fraudulent Or Ineligible Credit is Availed

Rajnandini Metal Ltd Vs Union of India and Others (Punjab and Haryana HC)

HC held that there should be reasons to believe that credit of input tax available in the Electronic Credit Ledger has been fraudulently availed or the assessee is ineligible. Reasons have to be recorded by the proper officer and a speaking order shall be passed. ...

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Constitutional validity of GST levy on Lease/Rental payments under scrutiny of Punjab & Haryana High Court

Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court)

Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of ...

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In absence of doubt Birth Certificate Issued by Municipal Authority must be given Eminence

Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court)

Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court) Even though there would be no dispute with respect to the proposition of law laid down by the Hon’ble Apex Court and relied upon by learned counsel appearing on behalf of the petitioner that a birth certificate issued by […]...

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Haryana VAT Refund : HC explains power of Commissioner to withhold refund

Vijendra Stores Vs State of Haryana and others  (Punjab and Haryana High Court)

Vijendra Stores Vs State of Haryana and others  (Punjab and Haryana High Court) Section 20(5) of Haryana VAT Act, 2003 Act mandates that any amount refundable to any person as a result of an order passed by any Court, appellate authority or revising authority, shall be refunded to him on an application made in the […]...

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High Court Extends One Time Settlement Time Period allowed by Bank

Amrik Singh Vs DCB Bank Ltd. (Punjab and Haryana High Court)

Amrik Singh Vs DCB Bank Ltd. (Punjab and Haryana High Court) Admittedly vide Annexure P-5 dt. 25.07.2020, the respondents had sanctioned an OTS for a total amount of `85 lakh to the petitioner as per the OTS Policy framed by them. Under the terms of the said sanction, petitioner was to pay `25 lakh by […]...

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Appointment of Handwriting Expert not needed when Signature on Cheque Is Admitted

Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court)

Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court) Petitioner never denied his signatures over the cheque in question in the statement under Section 313 Cr.P.C and instead, the affirmative case set up by the petitioner is that the said cheque had been issued for security purpose. The argument thus sought to be raised […]...

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Revenue cannot take the plea of transfer of jurisdiction due to GST regime

Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court)

Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court) This appeal has been filed against the order passed by Customs, Excise & Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the appli...

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ITC available on evaporation loss of petrol pumps: HC

Excise and Taxation Commissioner Vs Gupta Brother (Punjab and Haryana High court)

Excise and Taxation Commissioner Vs Gupta Brother (Punjab and Haryana High court) Issue –Whether in the facts and circumstances of the case the assessee is entitled to ITC under the provisions of the Act on evaporation/handling losses of the petroleum products? Held – The question is answered in favour of the dealer i.e. asses...

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