Case Law Details
Case Name : Shiva TexFabs Ltd. Vs State of Punjab and ors. (Punjab and Haryana High Court)
Appeal Number : CWP-2650-2022
Date of Judgement/Order : 03/10/2023
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Shiva TexFabs Ltd. Vs State of Punjab and ors. (Punjab and Haryana High Court)
The Punjab and Haryana High Court, in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and Ors. [CWP 2650 of 2022 dated October 3, 2023], demonstrated its power to alleviate financial hardship by reducing the pre-deposit amount required under the Punjab Value Added Tax Act. This landmark decision, dated October 3, 2023, highlights the court’s authority to modify pre-deposit conditions for tax appeals.
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