Tag Archives: HIGH COURT OF PUNJAB & HARYANA

Settlement Commission Cannot Grant Immunity to Pre-Initiated Prosecutions, But Prolonged Criminal Proceedings Are Liable to Quashing

By | October 15, 2026
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Settlement Commission Cannot Grant Immunity to Pre-Initiated Prosecutions, But Prolonged Criminal Proceedings Are Liable to Quashing Issue Whether the Settlement Commission has statutory jurisdiction under Section 245H to grant immunity from prosecution if criminal proceedings were already initiated before the filing of a settlement application under Section 245C. Whether ongoing criminal prosecution under Section 277… Read More »

Unutilized Input Tax Credit Refund Under Inverted Duty Structure Cannot Be Restricted By CBIC Circular 135/05/2020

By | October 14, 2026
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Unutilized Input Tax Credit Refund Under Inverted Duty Structure Cannot Be Restricted By CBIC Circular 135/05/2020 Issue Whether a claim for refund of unutilized Input Tax Credit (ITC) under Section 54(3) under an inverted tax structure can be restricted by CBIC Circular No. 135/05/2020 when accumulation arises because certain inputs attract a higher tax rate… Read More »

GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority

By | October 12, 2026
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GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority Issue Whether the First Appellate Authority under Section 107 of the GST Act has the statutory power to remand a matter back to the Adjudicating Authority for fresh decision upon finding that the original order travelled beyond the Show Cause Notice (SCN). Facts… Read More »

Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry

By | October 9, 2026
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Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry Issue Constitutional Validity: Whether Section 16(2)(c) of the CGST/SGST Act, which conditions Input Tax Credit (ITC) on actual tax payment by the supplier, is unconstitutional under Articles 14 and 19 for imposing an impossible condition on purchasing dealers. Mechanical Reversal of… Read More »

Setting Aside of Underlying Assessment Order Quashes Dependent Criminal Prosecution for Tax Evasion and False Verification

By | October 9, 2026
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Setting Aside of Underlying Assessment Order Quashes Dependent Criminal Prosecution for Tax Evasion and False Verification Issue Whether criminal prosecution for willful attempt to evade tax and false verification under Sections 276C and 277 read with Section 278B remains maintainable after the underlying assessment order forming the sole basis of the complaint is set aside… Read More »

High Court Will Not Disturb Concurrent Condonation Rejection Unless Findings Are Shown Perverse

By | October 9, 2026
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High Court Will Not Disturb Concurrent Condonation Rejection Unless Findings Are Shown Perverse Issue Whether the High Court under Section 260A can re-appreciate factual findings and interfere with concurrent orders of the CIT(A) and the ITAT rejecting the condonation of a 441-day delay in filing a first appeal. Facts Delay in Appeal: For Assessment Year… Read More »

Reassessment Notice Issued by Jurisdictional Officer Non-Facelessly Is Invalid and Lacks Statutory Jurisdiction

By | October 9, 2026
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Reassessment Notice Issued by Jurisdictional Officer Non-Facelessly Is Invalid and Lacks Statutory Jurisdiction Issue Whether a notice issued under Section 148 by a Jurisdictional Assessing Officer without following the automated allocation mechanism and faceless procedure mandated under Section 151A and the e-Assessment scheme is legally valid. Facts Reassessment Proceedings: Reassessment proceedings under Section 148 of… Read More »

Reassessment Notice Issued by Jurisdictional Assessing Officer Under Faceless Regime Quashed for Lacking Jurisdiction

By | October 9, 2026
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Reassessment Notice Issued by Jurisdictional Assessing Officer Under Faceless Regime Quashed for Lacking Jurisdiction Issue Whether, under the faceless assessment regime governed by Sections 147, 148, 144B, 151A, and 132 of the Income-tax Act, 1961, a notice issued under Section 148 by a Jurisdictional Assessing Officer (JAO)—even if based on search and seizure information and… Read More »

Anticipatory Bail Application Is Premature Without Communicated Section 69 GST Arrest Order

By | October 7, 2026
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Anticipatory Bail Application Is Premature Without Communicated Section 69 GST Arrest Order Issue Whether an application for anticipatory bail under Section 482 of BNSS, 2023 is maintainable when a person only receives summons under Section 70 or undergoes search under Section 67 without a formal, communicated arrest order under Section 69 of the CGST Act.… Read More »

Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case

By | October 7, 2026
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Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Anticipatory Bail Denied as Custodial Interrogation Needed in GST Invoice Forgery and Fraud Case Issue Whether anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 can be granted in a case involving alleged brokerage fraud, generation of forged… Read More »