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Tag: Punjab & Haryana HC

GST ArticleHigh Court

Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the Order in cash and furnishing a bank guarantee for the balance

byCA Bimal Jain15/03/202415/03/2024

The Hon’ble Punjab and Haryana High Court in the case of M/s. Kanchan Supplier v. State of Punjab and Ors.…

GST ArticleHigh Court

Gravity of the offence, object of the Special Act and the period of sentence relevant when granting bail in GST related offences

byCA Bimal Jain22/02/202422/02/2024

The Hon’ble Punjab and Haryana High Court in the case of Pankaj Kumar v. State of Punjab [CRM-M-43188-2023dated January 16,…

GST ArticleHigh Court

Number of witnesses to be examined and time period of incarceration to be taken into consideration while granting bail

byCA Bimal Jain14/02/202414/02/2024

The Hon’ble Punjab and Haryana High Court in the case of Praveen Kumar v. State of Haryana [CRM-M-No. 37424 of…

GST ArticleHigh Court

Assessee permitted to rectify Form GSTR-1 beyond limitation period for filing refund application

byCA Bimal Jain28/01/202428/01/2024

The Punjab and Haryana High Court in the case of Satyam Auto Components Ltd v. Union of India [CWP No.…

GST ArticleHigh Court

Appeal filed manually before August 04, 2023 is valid under GST

byCA Bimal Jain12/01/202412/01/2024

The Hon’ble Punjab and Haryana High Court in this set aside the Impugned Order for dismissal of appeal on the ground that the appeal was filed manually…

GST in Media

Tax on expat salaries: Japan firm’s India unit gets interim relief on GST

byAdmin14/12/202314/12/2023

In yet another case related to Goods and Services Tax (GST) notices on salaries paid to expats by subsidiaries of…

GST ArticleHigh Court

High Court has the power to reduce or waive the amount of pre-deposit

byCA Bimal Jain13/12/202313/12/2023

The Hon’ble Punjab and Haryana High Court in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and…

GST ArticleHigh Court

Penalty and Interest could not be imposed when Credit was erroneously availed but not utilized

byCA Bimal Jain24/11/202324/11/2023

The Punjab and Haryana High Court in the case of M/s. Deepak Sales Corporation v. Union of India [CWP No.…

GST ArticleHigh Court

Punjab and Haryana High Court also granted interim stay on GST demand on salaries paid to seconded employees in Indian Currency

byCA Bimal Jain21/11/202321/11/2023

M/s Mitsubishi Electric India Private Limited (“the Petitioner”) entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019,…

GST Article

BPO service provided oversea client not an intermediatory service

byCA Bimal Jain02/09/202303/09/2023

The Hon’ble Punjab and Haryana High Court in Genpact India Pvt. Ltd. v. Principal Commissioner of GST And Cx set aside the show cause notice and held that assessee was not “intermediary” and therefore, the refund claim of unutilized ITC used in making zero rated supplies of services without payment of IGST was allowed.

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