P&H High Court — GST

1. P&H High Court · 20 Nov 2019
   Persons having established manufacturing units and paying good amount of direct or indirect taxes and persons against whom there was no documentary or otherwise concrete evidences to establish direct involvement in the evasion of huge amounts of tax, should not be arrested prior to determination of liability and imposition of penalty. Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but were not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided.

   Akhil Krishan Maggu & Anr. Vs. Deputy Director, Directorate General of GST Intelligence & Ors.

   (2019) TaxCorp(IDT) 3324 (HC-P&H)

2. P&H High Court · 12 Nov 2019
   In view the provisions of Section 39(9) of CGST Act 2017, the authorities are obligated to permit the corrections in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the correct filing of the annual returns in GSTR-9.

   P.P. Automotive Pvt. Ltd. vs. Union of India & Ors.

   (2019) TaxCorp(IDT) 3291 (HC-P&H)

3. P&H High Court · 05 Nov 2019
   Denial of credit of tax/duty paid under existing Acts would amount to violation of Article 14 and 300A of Constitution of India. Unutilized credit has been recognized as vested right and property in terms of Article 300A of the Constitution of India.

   Adfert Technologies Pvt. Ltd. vs. Union of India & Ors.

   (2019) TaxCorp(IDT) 3254 (HC-P&H)

4. P&H High Court · 16 Sep 2019
   Revenue is directed to make correction of mechanism of operation of Common Portal in consonance with Notification No. 74/2018-Central Tax dated December 31, 2018 and Notification 14/GST-2 dated January 11, 2019 by which Central Government/Governor of Haryana have notified Form GSTR-9 i.e. an annual return.

   P.P. Automative Pvt. Ltd. vs. UOI and others

   (2019) TaxCorp(IDT) 3063 (HC-P&H)

5. P&H High Court · 09 May 2019
   HC - Revenue to decide upon release of confiscated goods.

   Nikunj Steel Vs State of Punjab and Ors.

   (2019) TaxCorp(IDT) 2709 (HC-P&H)

6. P&H High Court · 05 Apr 2019
   HC - Writ - Petitioner can prefer an appeal u/s 107 against order imposing IGST & penalty.

   Arya Sudharma Tradex Pvt. Ltd. vs. State of Punjab and Ors.

   (2019) TaxCorp(IDT) 2619 (HC-P&H)

7. P&H High Court · 22 Feb 2019
   HC - Alternative remedy available - Disposes writ by relegating to take recourse to the remedy of appeal before the Appellate Authority.

   Tanish Steels vs. State of Punjab

   (2019) TaxCorp(IDT) 2465 (HC-P&H)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.