P&H High Court — GST

1. P&H High Court · 16 Jun 2023
   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)

2. P&H High Court · 16 May 2023
   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)

3. P&H High Court · 16 May 2023
   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)

4. P&H High Court · 25 Apr 2023
   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)

5. P&H High Court · 18 Apr 2023
   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)

6. P&H High Court · 20 Feb 2023
   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)

7. P&H High Court · 02 Dec 2022
   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)

8. P&H High Court · 11 Nov 2022
   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)

9. P&H High Court · 19 Sep 2022
   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)

10. P&H High Court · 25 Nov 2021
    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)

11. P&H High Court · 15 Jun 2022
    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)

12. P&H High Court · 16 Mar 2022
    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)

13. P&H High Court · 05 Jan 2022
    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)

14. P&H High Court · 17 Dec 2021
    Director accused of ITC fraud has been granted interim bail.

    Rakesh Hanuman Prasad vs State of Haryana

    (2021) TaxCorp(IDT) 5647 (HC-P&H)

15. P&H High Court · 22 Mar 2021
    Assessee did not receive any of the notice and therefore, had no occasion to submit their explanation/objection or occasion to submit their case personally.

    Genpact India Pvt. Ltd. vs. UOI & Ors.

    (2021) TaxCorp(IDT) 4761 (HC-P&H)

16. P&H High Court · 02 Mar 2021
    Sub-Section (7) clearly says that if the proper Officer comes to the conclusion that the amount voluntarily deposited by the assessee falls short of the amount actually payable, he shall proceed to issue the notice as provided under sub-Section (1).

    Skylark Infra Engineering Pvt. Ltd. vs. Additional Director General, DGGI and Anr.

    (2021) TaxCorp(IDT) 4703 (HC-P&H) · Section 74

17. P&H High Court · 18 Feb 2021
    The investigations being conducted by competent Officers against the Petitioner are not hit by provisions of Section 6(2)(b).

    Kaushal Kumar Mishra vs. Addl Director General & anr

    (2021) TaxCorp(IDT) 4666 (HC-P&H)

18. P&H High Court · 05 Feb 2021
    Petitioner remaining behind smoke screen by withholding identity as well as true identities of the Partners had availed fake ITC.

    Rakesh Arora vs. State of Punjab

    (2021) TaxCorp(IDT) 4627 (HC-P&H)

19. P&H High Court · 29 Jan 2021
    In case Petitioner’s claim is accepted, the consequential benefits shall be granted/released to the Petitioner.

    Genpact India Pvt. Ltd. vs. UOI

    (2021) TaxCorp(IDT) 4614 (HC-P&H)

20. P&H High Court · 08 Dec 2020
    Assessee is being graned liberty to seek appropriate remedies in accordance with law if aggrieved by the Revenue’s orders post processing the application.

    Vinod Oil and General Mills vs. Union of India & Ors.

    (2020) TaxCorp(IDT) 4440 (HC-P&H)

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