Tag Archives: HIGH COURT OF PUNJAB & HARYANA

Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection

By | August 12, 2026
0 Comment

Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Bail Granted to Furnace Unit Partner in Fraudulent ITC Case Due to Clean Antecedents and Completed Document Collection Issue Whether the petitioner, a partner in a GST-registered furnace unit in custody for allegedly committing offences under Section… Read More »

Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service

By | August 11, 2026
0 Comment

Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Mere Uploading of SCN on GST Common Portal Without Acknowledgment Does Not Constitute Valid Service Issue Whether merely uploading a Show Cause Notice (SCN) and Order-in-Original on the GST common portal, without explicit acknowledgment or reply from the taxpayer, constitutes… Read More »

Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking

By | August 11, 2026
0 Comment

Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking Issue Whether the Revenue can withhold a GST refund sanctioned in 2022 on the ground that a belatedly filed, unlisted appeal is pending before the Appellate Tribunal under Section 54 read with Section 119 of the CGST/HGST Act, 2017. Facts… Read More »

Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service

By | August 10, 2026
0 Comment

Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Uploading GST Notices and Orders Solely on Common Portal Without Acknowledgment Is Invalid Service Issue Whether uploading a show cause notice and an order-in-original under the ‘View Additional Notices and Orders’ tab on the GST common portal constitutes valid statutory service… Read More »

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

By | August 10, 2026
0 Comment

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
0 Comment

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
0 Comment

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
0 Comment

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
0 Comment

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
0 Comment

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 »