Governing rule empowered Commissioner or officer authorized by him not below Assistant Commissioner to block ITC
Petitioner-assessee challenged departmental blocking of ITC in electronic credit ledger –
Tag: Punjab & Haryana HC
Vague and Non-Specific SCN Without ‘Details’ Under Section 73 of the CGST Act is Unsustainable
The Hon’ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner and Ors [CWP 4495 of 2024, order dated April 02, 2026] held that a show cause notice issued under Section 73 of the CGST Act, lacking specific ‘details’ and basis for allegations, is vague, non-specific, and violates principles of natural justice, thereby rendering it liable to be quashed.
Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law
The Hon’ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited held that rejection of the petitioner’s request for condonation of delay in receipt of export remittances under Rule 96A(1)(b) of the CGST Rules through a mere communication without passing a reasoned order after consideration of facts and without affording opportunity of hearing is unsustainable in law..
Payment of GST Penalty “Under Protest” for release of goods – Mandatory Requirement of Speaking Order under Section 129(3)
The Hon’ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. held that mere payment of penalty under protest does not conclude proceedings under Section 129(5) of the GST Act, and the Proper Officer is mandatorily required to pass a reasoned order after considering the reply of the assessee.
Grant of bail appropriate where documentary/ electronic evidence predominates and there is no threat of tampering or absconding
The Hon’ble Punjab & Haryana High Court in Gaurav Babu Jain granted bail to the petitioner who was arrested under Section 132(1) of the CGST Act citing prolonged custody is unjustified in presence of only documentary or electronic evidence. The Hon’ble High Court followed the rationale of the Hon’ble Supreme Court of India in Vineet Jain v. Union of India, Ashutosh Garg vs. Union of India order dated July 26, 2024, and Ratnambar Kaushik v. Union of India of 2022 order dated December 05, 2022 in reaching its decision.
GST DAILY – 446 : Delay in filing appeal condoned due to assessee’s mental stress and medical treatment: HC
THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Pawan Fabrics V/s Commissioner, Central Goods and Services tax, decided on 19-12-2024
GST DAILY – 444 : Registration of assessee to be restored as single inspection showing no one at office cannot presuppose firm is non-functional: HC
THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Cylos Consulting Pvt. Ltd. V/s Union Territory of Chandigarh, decided on 17-12-2024
GST DAILY – 402 : High Court has power to condone the delay in filing an appeal even if the appellate authority rejected it as per Section 107: HC
THE HON’BLE P&H HIGH COURT IN THE CASE OF Vasudeva Engineering V/s Union of India, decided on 24-10-2024
Time spent pursuing a rectification application under Section 161 of the CGST Act, is excluded while computing the limitation period for filing appeal
The Hon’ble Punjab & Haryana High Court in Arvind Fashion Limited held that when an assessee promptly files a rectification application against an assessment order, the period spent awaiting decision on rectification is to be excluded from the limitation period for filing appeal under Section 107 CGST Act. The appellate authority erred in holding the appeal time-barred by not considering this exclusion. Where there is no mala fide or delay attributable to the assessee, time awaiting rectification decision is to be discounted.
Refund is warranted when perishable goods perished due to departmental obstruction, and compensation of Rs. 50 Lakhs to be paid by erring officer
The Hon’ble Punjab and Haryana High Court in M/s Prenda Creations Private held that the respondents wrongfully and illegally withheld perishable food items, namely Kiwi fruit, despite repeated directions for release, causing the goods to deteriorate and become unfit for consumption, and directed refund of customs duty along with interest and awarded compensation to be recovered from the erring officers.