The Hon’ble Punjab and Haryana High Court in the case of Hudson Insurance Brokers Private Limited held that an order passed without assigning any reasons and without considering the reply of the assessee is a non-speaking order and violative of principles of natural justice, and therefore liable to be set aside.
The Hon’ble Punjab and Haryana High Court in the case of M/s Bagga Vet Pharma held that an order passed without assigning
Petitioner-assessee challenged departmental blocking of ITC in electronic credit ledger –
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.
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..
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.
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.
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
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
THE HON’BLE P&H HIGH COURT IN THE CASE OF Vasudeva Engineering V/s Union of India, decided on 24-10-2024
