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Landmark Rulings

P&H High Court — GST

91 rulings

  1. P&H High Court · 16 Mar 2026
    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)

  2. P&H High Court · 27 Feb 2026
    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)

  3. P&H High Court · 23 Feb 2026
    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)

  4. P&H High Court · 22 Dec 2025
    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)

  5. P&H High Court · 16 Dec 2025
    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)

  6. P&H High Court · 09 Oct 2025
    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)

  7. P&H High Court · 15 Jul 2025
    High Court Orders Provisional Assessment and Partial ITC Unblocking in Disputed GST Demand

    S S Con Cast Private Limited Vs Union Of India And Ors

    (2025) TaxCorp(IDT) 11297 (HC-P&H)

  8. P&H High Court · 11 Jun 2025
    Punjab & Haryana High Court Clarifies Bail Principles in GST Fraud Case Involving ₹325 Crore Fake ITC; Distinguishes Economic Offences on Case-to-Case Basis

    Narinder Kumar Joshi vs Directorate General, Goods & Service Tax Intelligence

    (2025) TaxCorp(IDT) 11126 (HC-P&H)

  9. P&H High Court · 20 May 2025
    Punjab and Haryana High Court Orders Bail for Bhumi Steel Traders Owner in Alleged Rs.18.22 Crore GST Fraud, Emphasizing Right to Speedy Trial

    Arvind Kumar vs DGGI

    (2025) TaxCorp(IDT) 11036 (HC-P&H)

  10. P&H High Court · 28 Mar 2025
    Punjab & Haryana High Court Orders Reassessment of GST Demand Related to Excess ITC Claim by Deceased Taxpayer

    Anil Kumar (Through LR) Vs. State of Punjab & Ors.

    (2025) TaxCorp(IDT) 10647 (HC-P&H)

  11. P&H High Court · 24 Dec 2024
    Punjab & Haryana HC Reinstates GST Registration Amidst Flawed Cancellation Process Due to 'Merely One' Inspection Finding Firm Non-Functional

    Cylos Consulting Pvt. Ltd. vs. UT of Chandigarh

    (2024) TaxCorp(IDT) 10071 (HC-P&H)

  12. P&H High Court · 03 Dec 2024
    Punjab & Haryana HC Nullifies Suspension of GST Registration, Upholding Business Rights in Property Dispute Scenario

    Crystal Beverages vs. Superintendent

    (2024) TaxCorp(IDT) 9952 (HC-P&H)

  13. P&H High Court · 19 Nov 2024
    Punjab & Haryana HC Grants Anticipatory Bail in Input Tax Credit Fraud Cases Amidst Jurisdiction Conflicts of GST and IPC

    Jatinder Menro Vs State of Punjab

    (2024) TaxCorp(IDT) 9868 (HC-P&H)

  14. P&H High Court · 19 Nov 2024
    Bail Granted by Punjab & Haryana HC Based on Fundamental Principles of Criminal Jurisprudence

    Anupam Singla vs. State of Haryana

    (2024) TaxCorp(IDT) 9866 (HC-P&H)

  15. P&H High Court · 18 Nov 2024
    Punjab & Haryana HC Rules Against AAR and AAAR on ITC Disallowance for Demo Cars, Citing Recent Circular Clarifications

    BMW India vs. Haryana Appellate Authority for Advance Ruling

    (2024) TaxCorp(IDT) 9856 (HC-P&H)

  16. P&H High Court · 13 Nov 2024
    Punjab and Haryana HC Upholds IGST on Expat Salaries, Refuses Writ Petition Based on Factual Questions

    Maersk Line India Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9836 (HC-P&H)

  17. P&H High Court · 30 Oct 2024
    Punjab & Haryana HC Upholds Show Cause Notice for Alleged Fraudulent Input Tax Credit Claims amid Controversies on GSTR Mismatches

    Group M Media India Private Limited Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9774 (HC-P&H)

  18. P&H High Court · 27 Sep 2024
    Punjab & Haryana HC Clarifies Pre-Deposit Requirements for Appeals Under CGST Act in Favor of Honda Motorcycle and Scooter India

    Honda Motorcycle and Scooter India Pvt Ltd vs UOI & ors.

    (2024) TaxCorp(IDT) 9602 (HC-P&H)

  19. P&H High Court · 27 Sep 2024
    Punjab & Haryana High Court Rules on Pre-Deposit Requirement for Appeals, Easing Burden on Assessees

    JTEKT India Ltd. Vs UOI & ors

    (2024) TaxCorp(IDT) 9601 (HC-P&H)

  20. P&H High Court · 23 Sep 2024
    Punjab & Haryana HC Upholds Validity of SCN Issued under CGST Act, Dismissing Jurisdictional Objections of Assessee Company

    Ethos Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9570 (HC-P&H)

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