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Denial of credit of tax/duty paid under existing Acts would amount to violation of Article 14 and 300A of Constitution of India. Unutilized credit has been recognized as vested right and property in terms of Article 300A of the Constitution of India.
Adfert Technologies Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3254 (HC-P&H)
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Revenue is directed to make correction of mechanism of operation of Common Portal in consonance with Notification No. 74/2018-Central Tax dated December 31, 2018 and Notification 14/GST-2 dated January 11, 2019 by which Central Government/Governor of Haryana have notified Form GSTR-9 i.e. an annual return.
P.P. Automative Pvt. Ltd. vs. UOI and others
(2019) TaxCorp(IDT) 3063 (HC-P&H)
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HC - Revenue to decide upon release of confiscated goods.
Nikunj Steel Vs State of Punjab and Ors.
(2019) TaxCorp(IDT) 2709 (HC-P&H)
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HC - Writ - Petitioner can prefer an appeal u/s 107 against order imposing IGST & penalty.
Arya Sudharma Tradex Pvt. Ltd. vs. State of Punjab and Ors.
(2019) TaxCorp(IDT) 2619 (HC-P&H)
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HC - Alternative remedy available - Disposes writ by relegating to take recourse to the remedy of appeal before the Appellate Authority.
Tanish Steels vs. State of Punjab
(2019) TaxCorp(IDT) 2465 (HC-P&H)
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