Punjab and Haryana HC ruled on the waiver of pre-deposit under Section 33(5) of HVAT Act, directing the appeals to be heard based on financial hardship. Writ petitions allowed.
Punjab and Haryana High Court held that cash seized cannot be adjusted against tax liability as advance tax and hence interest under section 234B of the Income Tax Act on delayed payment of advance tax duly leviable.
Punjab and Haryana High Court held that employee’s benefits earned during their service cannot be taken away by making the termination effective before it actually happened. Thus, the termination cannot be applied retroactively to an earlier date.
Punjab & Haryana HC stays SCN issued to Abbott Healthcare, questioning CAG’s authority for private audits and procedural irregularities.
Punjab & Haryana HC rules arrest under Section 69 of CGST Act is invalid without tax determination under Sections 73/74. Case: Vishal Chauhan Vs Haryana GST.
Punjab & Haryana HC upholds Principal Commissioner’s revision under Section 263. Assessing Officer’s wrong Section 44ADA assessment found erroneous.
Punjab and Haryana High Court held that the construction of Public Library would also form part of charitable function and any work done with the same purpose is eligible for granting exemption under Section 80G of the Income Tax Act, 1961.
The Punjab and Haryana High Court ruled that only Faceless Assessment Officers can issue notices under Section 148 of the Income Tax Act, not Jurisdictional Officers.
Punjab and Haryana HC grants regular bail to Mahesh Kumar in a VAT refund fraud case worth Rs. 24 lakh involving forged documents after investigation completion.
Detailed analysis of Pirtpal Singh vs Directorate of Enforcement case by Punjab and Haryana HC, regarding PMLA prosecution based on predicate offenses.
