Tax on expat salaries: Japan firm’s India unit gets interim relief on GST
In yet another case related to Goods and Services Tax (GST) notices on salaries paid to expats by subsidiaries of…
Tag: Punjab & Haryana HC
High Court has the power to reduce or waive the amount of pre-deposit
The Hon’ble Punjab and Haryana High Court in the case of M/s. Shiva TexFabs Ltd. v. State of Punjab and…
Penalty and Interest could not be imposed when Credit was erroneously availed but not utilized
The Punjab and Haryana High Court in the case of M/s. Deepak Sales Corporation v. Union of India [CWP No.…
Punjab and Haryana High Court also granted interim stay on GST demand on salaries paid to seconded employees in Indian Currency
M/s Mitsubishi Electric India Private Limited (“the Petitioner”) entered into a Secondment and Cost Reimbursement Agreement dated March 31, 2019,…
BPO service provided oversea client not an intermediatory service
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.
Department Instructed to refund for the payment made during the search proceedings
The Hon’ble Punjab and Haryana High Court in M/s Parsvnath Traders v. Principal Commissioner, CGST and Another held that the deposited amount which was collected from assessee during the search proceedings is to be refunded along with interest @ 6% per annum from the date of deposit till the refund amount is released in his favour.
Directed to refund the payment deposited during search proceedings being without authority of law
The Hon’ble Punjab and Haryana High Court in William E Connor Associates and Sourcing Pvt Ltd. and Anr v. Union…
Refund of payment made during search available as refund when no DRC-04 or Notice issued
The Punjab and Haryana High Court in the case of M/s. Samyak Metals Pvt. Ltd. v. Union of India and…
Appeal by firm can be heard even without certified copy of order: HC
The Punjab and Haryana High Court has ruled that an appeal by a company to claim the input tax credit…
FIR cannot be registered in entry tax evasion cases in the absence of provision under VAT Act
The Hon’ble High Court of Punjab and Haryana at Chandigarh (“the High Court”) in the case of Deepak Kumar v.…