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Punjab and Haryana HC

Examine feasibility of vesting powers under GST to VAT Tribunals/CESTAT

October 18, 2019 723 Views 0 comment Print

Hence, we request Mr. Satya Pal Jain, Additional Solicitor General to examine the feasibility of vesting the powers under GST regime to the already functional VAT/Sales Tax Tribunals/CESTAT as a temporary measure.

HC allows Petitioner to rectify GST Returns (GSTR-1 & GSTR-3B)

September 19, 2019 1863 Views 0 comment Print

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department.

Deemed Dividend – Shareholders of different holdings cannot be clubbed to apply Section 2(22)(e)

September 11, 2019 5456 Views 0 comment Print

The Tribunal noticed that the assessee was holding 1.07% shares of sister concern whereas the partners of the assessee firm Shri Balbir Kumar and Shri Harsh Kumar were holding 6.64% and 6% shareholding respectively.

Writ filed challenging GST Portal Operation Mechanism for Annual Return filing

September 5, 2019 1743 Views 0 comment Print

Writ Petition Filed Before Hon’ble High Court Of Punjab And Haryana: M/S P.P. Automotive Pvt. Ltd., Challenging The Mechanism Of Operation Of Common GST Portal In Relation To The Filing Of Annual Return. Provisions: As per Section 44 and Section 35 of the CGST/HGST Act read with Rule 80 of the CGST/HGST Rules, the taxpayers […]

Customs duty increase – Effect of notification issued late after BE filed on same day

August 26, 2019 3117 Views 0 comment Print

M/s Rasrasna Food Pvt. Ltd. Vs Union of India & Ors. (Punjab High Court) Observing that the twin conditions of presentation of Bill of Entry and arrival of goods stood complied with on 16-2-2019, prior to the issue of notification dated 16-2-2019 at 8:45 pm raising Customs duty on imports from Pakistan, Punjab & Haryana […]

HC issues notice on issue of correction of GSTR 3B and GSTR 1

August 21, 2019 13167 Views 3 comments Print

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory forms GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department.

No Regular bail under GST to accused in bogus bill case

July 24, 2019 966 Views 0 comment Print

Vikas Goel Vs Deputy Director, Directorate General of Goods and Service Tax Intelligence (Punjab and Haryana HC) Petitioner has filed this second petition under Section 439 of the Code of Criminal Procedure, 1973 for grant of regular bail in a complaint case bearing No.COMA-137 dated 13.11.2018, titled as ‘Shankar Prasad Sarma Versus MICA Industries and […]

Fees for included services taxable only if technical knowledge made available

July 9, 2019 4413 Views 0 comment Print

In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the technical knowledge, therefore, the provisions of the Income Tax Act would not stand attracted in the transactions in question.

Statement recorded during inquiry/investigation- voluntary statement?

June 22, 2019 4635 Views 0 comment Print

High Court held that statement recorded during inquiry/investigation may have been recorded under compulsion and the same cannot be said to be voluntary statement.

GST: P&H Release of goods on furnishing security of immovable property

May 31, 2019 1527 Views 0 comment Print

Hon’ble Punjab and Haryana High Court has directed respondents to release the goods by furnishing security of immovable property where the petitioner has filed the appeal

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