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The criminal trial for offences u/s 132 of the PGST Act, 2017 as also arrest u/s 69 are without jurisdiction, have no backing of the constitutional provisions.
Ganga Ram vs. State of Punjab & Anr.
(2020) TaxCorp(IDT) 4400 (HC-P&H) · Section 132
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HC - Anticipatory-bail rejected of an accused allegedly involved in tax evasion, in connivance with Excise and Taxation Department Officers.
Som Nath vs. State of Punjab
(2020) TaxCorp(IDT) 4372 (HC-P&H)
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Revenue is directed to consider the claim of the Petitioner and take necessary action in accordance with law within 6 weeks from the date of order.
DCM Nouvelle Ltd. vs. UOI & Ors.
(2020) TaxCorp(IDT) 4249 (HC-P&H)
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It is not provided anywhere that the property or the bank account can remain attached under the order passed under Section 83 of the Act if the proceedings initiated under Section 67 is culminated into the proceedings under Section 63 or Section 74.
UFV India Global Education vs. Union of India & Ors
(2020) TaxCorp(IDT) 4197 (HC-P&H) · Section 67
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The computation of profiteered amount made by the DGAP was wrong as the gross profit and cost of the Respondent had remained same as untenable.
DGAP vs. Shapoorji Palonji (Relationship Properties Pvt. Ltd.)
(2020) TaxCorp(IDT) 4153 (HC-P&H)
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The petitioner cannot be detained during the trial only on account of the fact that a bail order in the form of a recovery proceedings has been passed against him to pay the outstanding worth almost Rs.2 crores along with interest.
Ranjit Singh vs. State of Haryana
(2020) TaxCorp(IDT) 4152 (HC-P&H)
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Petitioner’s representation, if already submitted, shall be forwarded to the establishment of the GST Council for appropriate consideration in accordance with law.
Haryana Ayurvedic Drugs Manufacturers Association (HADMA) vs. Central Goods & Service Tax & Ors.
(2020) TaxCorp(IDT) 4089 (HC-P&H)
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Respondent authorities are directed to positively decide on the matter keeping in view, inter alia, the judgments in case of Valerius Industries & Bindal Smelting P. Ltd.
RSL Distilleries Pvt. Ltd vs. Union of India and others
(2020) TaxCorp(IDT) 4063 (HC-P&H) · Section 83
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The First Appellate Authority has illegally relied upon a Circular No. 107/26/2019-GST dated July 18, 2019 , which was withdrawn vide CircularNo. 127/46/2019-GST dated December 04, 2019 right from its inception so as to allow Revenue’s appeal and disallow Petitioner’s refund claim by wrongly holding it to be Intermediary involved in Export of Services.
Genpact India Pvt. Ltd. vs. UOI & Others
(2020) TaxCorp(IDT) 4003 (HC-P&H)
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If the Competent Authority reaches to conclusion that the relief sought by the Petitioner is admissible, consequential release should be allowed and if the situation is other way round Petitioner should be afforded an opportunity of hearing.
Bright-Vijaywargi vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3881 (HC-P&H)
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Revenue is directed to permit assesse to upload TRAN-I on or before 30.06.2020 and in case it fails to do so, the assessee would be at liberty to avail ITC in question in GSTR-3B of July 2020.
Amba Industrial Corporation vs. UOI & Anr.
(2020) TaxCorp(IDT) 3851 (HC-P&H)
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As all the documents are already in possession of the police, whether the Petitioner was a part of the entire gamut or was made scapegoat, can be ascertained once he joins the investigation vis a vis the documentary evidence already seized.
Abhishek Modgil vs. State of U.T. Chandigarh
(2020) TaxCorp(IDT) 3849 (HC-P&H)
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The severity of the offence with which an under-trial is charged with or any other relevant factor, would be the guiding factors for taking decision.
Rajinder Bassi and others vs. State of Punjab
(2020) TaxCorp(IDT) 3783 (HC-P&H)
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The interim order already passed by this Court, viz., de-freezing the OD account of IHCPL, including any borrowings, terms loans, CC limits will continue.
Ireo Hospitality Company Private Limited vs. Union of India and others
(2020) TaxCorp(IDT) 3733 (HC-P&H)
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Government has extended date for filing or revising the earlier filed incorrect TRAN-1 till December 31, 2019.
Silicon Constructions Pvt. Ltd. vs. Union of India and others
(2020) TaxCorp(IDT) 3591 (HC-P&H)
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It is too early to conclude that arrest can’t be effected or prosecution can’t be launched without issuing notice under section 74 of the CGST Act particularly when the power of arrest has been given u/s 69 of the Act.
Sanjay Dhingra vs. Director General of Goods and Services Tax Intelligence
(2020) TaxCorp(IDT) 3544 (HC-P&H)
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Petitioner could not upload the details of un-utilized ITC as per the account books to the electronically generated statutory TRAN 1, therefore modification of Form TRAN-01 is allowed.
Etrade Marketing Private Limited vs. Central Board of Indirect Taxes and Customs and other
(2020) TaxCorp(IDT) 3543 (HC-P&H)
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The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons.
Bindal Smelting Pvt. Ltd. vs. Additional Director General, Directorate General of GST Intelligence
(2020) TaxCorp(IDT) 3516 (HC-P&H)
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Persons having established manufacturing units and paying good amount of direct or indirect taxes and persons against whom there was no documentary or otherwise concrete evidences to establish direct involvement in the evasion of huge amounts of tax, should not be arrested prior to determination of liability and imposition of penalty. Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but were not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided.
Akhil Krishan Maggu & Anr. Vs. Deputy Director, Directorate General of GST Intelligence & Ors.
(2019) TaxCorp(IDT) 3324 (HC-P&H)
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In view the provisions of Section 39(9) of CGST Act 2017, the authorities are obligated to permit the corrections in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the correct filing of the annual returns in GSTR-9.
P.P. Automotive Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3291 (HC-P&H)
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