Tag Archives: HIGH COURT OF PUNJAB & HARYANA

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 »

Prolonged Incarceration for Economic Offences Dominated by Documentary Evidence Violates the Right to a Speedy Trial

By | June 18, 2026
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Prolonged Incarceration for Economic Offences Dominated by Documentary Evidence Violates the Right to a Speedy Trial Issue Whether a petitioner accused of executing a multi-crore Input Tax Credit (ITC) fraud through fake invoices under the GST Act is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, after spending… Read More »