Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
11 articles
The Division Bench, led by the Chief Justice, held that CBIC Circular No. 135/5/2020-GST addresses only the narrow situation where ITC accumulates on account of…
The Punjab & Haryana High Court has held the arrest of a GST-registered person illegal and vitiated ab initio on two independent grounds: first, the order passe…
The Punjab & Haryana High Court has dismissed a writ petition challenging the denial of waiver of interest under Section 128A of the CGST Act on delayed deposit…
The Punjab & Haryana High Court, in an extraordinary order, has directed the forthwith release of a GST-registered proprietor who was arrested by the Principal…
The Punjab and Haryana High Court has granted interim stay against coercive recovery proceedings under the Haryana Tax on Entry of Goods into Local Areas Act, 2…
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