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Punjab & Haryana High Court Rules Mere Upload of SCN/Order on GST Portal Not Valid Service under Section 169; Calls for Overhaul in Digital Communication Mechanism
Luxmi Traders & Ors. v. Union Territory of Chandigarh & Ors.
(2026) TaxCorp(IDT) 14593 (HC-P&H)
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Punjab & Haryana HC Rules Negative Blocking of ECL Impermissible in Absence of ITC Balance; Revenue Directed to Use Statutory Recovery Process
Dua Metals vs Union of India and Others
(2026) TaxCorp(IDT) 12563 (HC-P&H)
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Punjab & Haryana High Court Declares ITC Blocking Without Speaking Order or “Reasons to Believe” as Ultra Vires; Mandates Adherence to Rule 86A Procedures
Shreyash Retail Private Limited v. Assistant Commissioner of State Tax & Anr
(2026) TaxCorp(IDT) 12525 (HC-P&H)
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Punjab & Haryana HC Holds Negative Blocking of ITC Beyond Ledger Balance Unlawful Under Rule 86A; Restricts Revenue to Available Credit Only
KK Alloys vs Union of India & Ors
(2026) TaxCorp(IDT) 12493 (HC-P&H)
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Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation for Want of Specific Notice; Revenue Permitted to Reinitiate Proceedings
V.K. Enterprises vs Union of India and anr
(2026) TaxCorp(IDT) 12483 (HC-P&H)
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Punjab & Haryana High Court Sets Aside AAAR Order: Preferential Location Charges (PLC) to be Taxed as Composite Supply with Construction Services, Not Separate GST Levy
DLF Limited v. Commissioner of Central Goods and Service Tax & Ors.
(2026) TaxCorp(IDT) 12395 (HC-P&H)
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Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation Lacking Proper Notice and Reasons
Shri Ram and Sons vs Commissioner, Central Goods and Services Tax, Ludhiana and another
(2026) TaxCorp(IDT) 12381 (HC-P&H)
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Punjab & Haryana High Court Nullifies ₹4.03 Crore GST Penalty for Breach of Natural Justice and Statutory Mandate: No Prior Notice Issued
Ankur Kampani vs. Union of India & Ors.
(2026) TaxCorp(IDT) 12368 (HC-P&H)
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Punjab & Haryana High Court Nullifies GST Demand of Over Rs. 2.3 Crores Against Bagga Vet Pharma Due to Absence of Reasoned Order and Non-Consideration of Assessee’s Response
Bagga Vet Pharma vs State of Punjab and another
(2026) TaxCorp(IDT) 12324 (HC-P&H)
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Punjab & Haryana High Court Nullifies Retrospective GST Registration Cancellation Due to Deficient Show Cause Notice; Revives Assessee’s Rights Citing M/s Bansal Casting Precedent
Friend Enterprises vs Commissioner, Central Goods and Services Tax, Ludhiana and others
(2026) TaxCorp(IDT) 12323 (HC-P&H)
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Punjab & Haryana High Court Quashes GST Demand on Insurance Broker for Non-Speaking Order, Reinforces Need for Reasoned Adjudication
Hudson Insurance Brokers Private Limited vs Union Territory of Chandigarh and Others
(2026) TaxCorp(IDT) 12322 (HC-P&H)
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Punjab & Haryana High Court Quashes Unreasoned Penalty Order Under Section 129(3) of CGST/HGST Act Despite Protest Payment—Mandates Speaking Order and Observance of Natural Justice
Rajeev Kumar Vs State of Haryana & Ors.
(2026) TaxCorp(IDT) 12319 (HC-P&H)
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Punjab & Haryana High Court Nullifies Show Cause Notice Under Section 73 for Lack of Concrete Details and Specific Allegations on ITC Discrepancies
Abbott Heathcare Private Limited vs Excise and Taxation Commissioner
(2026) TaxCorp(IDT) 12268 (HC-P&H)
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Punjab & Haryana High Court Orders Release on Bail in ₹27.35 Crore GST Input Tax Credit Fraud, Citing Prolonged Custody and Documentary-Based Case
King Raj vs Director General of GST Intelligence Chandigarh and another
(2026) TaxCorp(IDT) 12195 (HC-P&H)
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Punjab & Haryana High Court Quashes GST Demand on Statutory Fees Collected by Haryana Electricity Regulatory Commission: Regulatory Functions Not Consideration for Supply
Haryana State Electricity Regulatory Commission Vs Union of India & Ors
(2026) TaxCorp(IDT) 12180 (HC-P&H)
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Punjab & Haryana High Court Grants Bail to Film Producers Accused of IGST Evasion Citing Prolonged Custody and Absence of Fraud Allegations
Jashanpal Singh vs Union of India
(2026) TaxCorp(IDT) 12053 (HC-P&H)
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Punjab & Haryana HC Quashes Non-Speaking Communication Rejecting Condonation of Delay for Export Remittances under CGST Rules: Matter Remanded for Fresh Decision After Hearing
Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors.
(2026) TaxCorp(IDT) 12032 (HC-P&H)
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Punjab & Haryana High Court Orders Bail for Accused in Rs. 160 Crore GST ITC Fraud, Citing Documentary Evidence and Prolonged Trial
Prince Kumar & Another v. State of Punjab & Another
(2025) TaxCorp(IDT) 11841 (HC-P&H)
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Punjab & Haryana High Court Grants Bail to Company Directors in Rs. 30.21 Crore Fake ITC Case, Citing Procedural Safeguards and Article 21 Rights
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence), Chandigarh
(2025) TaxCorp(IDT) 11824 (HC-P&H)
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Limitation Period for GST Appeal Excludes Time Spent on Rectification Application: Punjab & Haryana HC Overturns Appellate Authority’s Dismissal
Arvind Fashion Limited vs. State of Haryana & Ors.
(2025) TaxCorp(IDT) 11649 (HC-P&H)
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