Tag Archives: HIGH COURT OF PUNJAB & HARYANA

Uploading notices or orders solely on the GST portal without acknowledgment does not constitute valid statutory service.

By | August 10, 2026
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Uploading notices or orders solely on the GST portal without acknowledgment does not constitute valid statutory service. Issue Whether merely uploading a Show Cause Notice (SCN) and an Order-in-Original in the “View Additional Notices and Orders” tab on the GST portal constitutes valid statutory service under Section 169 read with Section 146 of the Central/Punjab/Haryana… Read More »

Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation.

By | August 7, 2026
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Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Issue Whether service of orders solely by uploading them on the GST Common Portal constitutes valid service for computing the limitation… Read More »

Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months.

By | August 5, 2026
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Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months. Issue Whether regular bail under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 should be granted to petitioners accused of creating fake firms and fraudulently passing Input Tax Credit (ITC) worth Rs. 197 crores under Section 132 of the CGST… Read More »

Revenue cannot adjust a tax refund against a demand whose recovery has been stayed.

By | August 4, 2026
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Revenue cannot adjust a tax refund against a demand whose recovery has been stayed. Issue Whether the Revenue can adjust a refund determined for a subsequent assessment year (AY 2024-25) against an outstanding tax demand for an earlier assessment year (AY 2022-23) under Section 245, when recovery of the earlier demand has been explicitly stayed… Read More »

Department cannot arbitrarily deny intermediary export refund for an intervening period when granted previously and subsequently.

By | August 3, 2026
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Department cannot arbitrarily deny intermediary export refund for an intervening period when granted previously and subsequently. Issue Whether the Department can classify an IT/ITeS provider as an “intermediary” and reject an unutilized Input Tax Credit (ITC) refund for a brief intervening period when identical services were accepted as zero-rated exports for preceding and succeeding periods.… Read More »

Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach

By | July 25, 2026
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Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach Issue Validity of Section 122 Penalty Issued Without SCN: Whether a penalty imposed for offences under Section 122 of the CGST/SGST Act can be legally sustained when the authorities fail to issue a prior Show Cause Notice (SCN) and deny a… Read More »

Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable

By | July 23, 2026
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Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »

Section 148 notice issued by a Jurisdictional Assessing Officer instead of the NFAC is legally invalid.

By | July 17, 2026
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Section 148 notice issued by a Jurisdictional Assessing Officer instead of the NFAC is legally invalid. Issue Whether a notice issued under Section 148 by a Jurisdictional Assessing Officer (JAO), instead of the National Faceless Assessment Centre (NFAC) as mandated by the CBDT Notification dated 29-3-2022, is valid and sustainable in law. Facts The Assessee… Read More »

Income tax demands not part of an NCLT-approved resolution plan stand completely extinguished.

By | June 26, 2026
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Income tax demands not part of an NCLT-approved resolution plan stand completely extinguished. Issue Whether the Revenue can legally enforce a Section 156 demand notice for pre-moratorium tax liabilities after a corporate resolution plan has been formally approved by the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code, 2016 (IBC). Facts The… Read More »

Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months.

By | June 25, 2026
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Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months. Issue Whether an accused prosecuted for GST offenses involving the alleged wrongful availment and passing of fake Input Tax Credit (ITC) worth ₹88.28 crores is entitled to regular bail under Section 69, read with Section 132, after… Read More »