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Punjab & Haryana HC Rules on Jurisdictional Boundaries of Tax Authorities in ITC Fraud Cases
Stalwart Alloys India Pvt. Ltd. vs. UOI
(2024) TaxCorp(IDT) 9460 (HC-P&H)
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Freezing of Bank Account Unfrozen: HC P&H Intervenes in Favour of Assessee
Choudhary Sales Corporation Vs. Union of India & Ors.
(2024) TaxCorp(IDT) 9357 (HC-P&H)
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Punjab & Haryana HC Directs Assessee to Appeal Against Order on Wrong Availment of ITC and IGST Refund Under Advance Authorisation Scheme
Nectar Life Sciences Ltd. vs. UOI & Ors.
(2024) TaxCorp(IDT) 9089 (HC-P&H)
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Punjab & Haryana High Court Curtails Revenue's Overuse of CGST Act Summons, Bolsters Assessee Rights
Rakesh Janghu vs. Union of India & Ors.
(2023) TaxCorp(IDT) 8376 (HC-P&H)
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HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.
Optum Global Solutions (India) Pvt. Ltd. Vs. State of Haryana and others
(2023) TaxCorp(IDT) 8348 (HC-P&H)
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HC - Punjab & Haryana High Court Orders Unblocking of ITC, Retaining 10% for Pre-Deposit.
K.J.International vs. State of Punjab & Anr.
(2023) TaxCorp(IDT) 8229 (HC-P&H)
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It is the duty of the officer to inform the taxpayers regarding the provisions of voluntary tax payment through DRC-03.
Samyak Metals Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7663 (HC-P&H)
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Filing of digitally uploaded copy of order against which appeal has been filed along with the appeal amount to substantial compliance of Rule 108 of the Haryana GST Rules, 2017.
KPMG India Pvt Ltd Vs Joint Commissioner of State Tax (Appeals)
(2023) TaxCorp(IDT) 7540 (HC-P&H)
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There is no delay on the part of the respondents in making payment of refund since payment of refund has been made after following the guidelines given in Circular No. 94/13/2019-GST dated March 28, 2019.
Afflatus International vs. UOI & Ors.
(2023) TaxCorp(IDT) 7537 (HC-P&H)
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If tax is collected without any authority of law, the same would amount to depriving a person of his property without any authority of law and would infringe his right under Article 300A of the Constitution.
Diwakar Enterprises Pvt. Ltd. Vs Commissioner of CGST & anr.
(2023) TaxCorp(IDT) 7457 (HC-P&H)
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The appeals filed by the petitioner could not be dismissed on the ground that the petitioner had not submitted certified copies of the impugned orders.
Oaknorth (India) Pvt. Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7424 (HC-P&H)
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The position of law is well settled and the provisions relating to interest on delayed payment of refund have been consistently held as beneficial and non-discriminatory.
SBI Cards & Payment Services Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7232 (HC-P&H)
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Assessee is directed to be released on regular bail on furnishing bail bonds.
Saurabh Sharad Srivastava vs. CGST
(2022) TaxCorp(IDT) 6954 (HC-P&H)
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Assessee is an intermediary under section 2 (13) of the IGST Act, 2017.
Genpact India Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6884 (HC-P&H)
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Petitioners are directed to surrender their passports before the Trial Court or furnish an affidavit in case they do not possess any passport.
Maninder Sharma vs. State Tax Officer
(2022) TaxCorp(IDT) 6693 (HC-P&H)
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Appropriate breathing time must be given to assessee for submitting its reply to a summon before a second summon can be issued.
Subway Systems India Pvt Ltd. vs. UOI
(2022) TaxCorp(IDT) 6464 (HC-P&H)
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Merely by recording that some investigation is going-on a drastic far-reaching action under Rule 86A of the CGST Rules cannot be sustained and same is against the provisions.
Rajnandini Metal Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6381 (HC-P&H)
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The mismatch cannot be termed as contravention of the provisions of the CGST Act.
Raghav Metals vs. State of Haryana and Ors
(2022) TaxCorp(IDT) 6003 (HC-P&H)
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Since the Petitioner is yet to execute the bond and furnish the sureties, the condition directing the accused to furnish the bank guarantee/FDR is also not sustainable, as normally, such a condition can be imposed in lieu of executing the bond.
Varinder Singh vs. Directorate General of GST Intelligence
(2022) TaxCorp(IDT) 5738 (HC-P&H)
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Director accused of ITC fraud has been granted interim bail.
Rakesh Hanuman Prasad vs State of Haryana
(2021) TaxCorp(IDT) 5647 (HC-P&H)
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