Tag: Punjab & Haryana HC

ArticleGST Article

Time spent pursuing a rectification application under Section 161 of the CGST Act, is excluded while computing the limitation period for filing appeal

byCA Bimal Jain

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.

ArticleCustoms Article

Refund is warranted when perishable goods perished due to departmental obstruction, and compensation of Rs. 50 Lakhs to be paid by erring officer

byCA Bimal Jain

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.

GST ArticleHigh Court

Whether Bail can be granted to an accused of fake-credit racket, when the SCN is issued?

byCA Ritesh Arora

Yes, the Honorable Punjab and Haryana High Court in the case of Vishal Chauhan granted bail to the Petitioner, where the Petitioner was arrested for alleged wrongful availment of Input Tax Credit by showing purchases from non-existent or fraudulent suppliers. The petitioner was granted regular bail as trial was likely to be prolonged; the Show Cause Notice under Section 74(1) was yet to be adjudicated and the exact liability of the Petitioner was yet to be fixed.