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Himachal Pradesh High Court
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Himachal Pradesh High Court
Case Laws
Writ petition dismissed as alternative statutory appeal remedy under Section 107 was held efficacious, with bank directed to release 10% disputed tax for enabling...
Kirti Gupta
-
3rd September 2025
0
Case Laws
GST appeal delay of one day condoned as hyper-technical rejection was held to violate principles of natural justice and livelihood rights under Article 21
Kirti Gupta
-
3rd September 2025
0
Case Laws
GST appeal enforcement stayed as High Court held taxpayers cannot be rendered remediless due to non-constitution of GST Appellate Tribunal
Kirti Gupta
-
3rd September 2025
0
Case Laws
GST demand stayed as parallel proceedings for the same transactions with M/s R.J. Trading were found to duplicate liability already settled with Central authorities
Kirti Gupta
-
3rd September 2025
0
Case Laws
Show cause notice stayed as issuance of Form GST ASMT-10 held mandatory before DRC-01 under Rule 99
Kirti Gupta
-
2nd September 2025
0
Case Laws
GST demand order quashed as it was issued without prior show cause notice, violating Section 74(1) and principles of natural justice
Kirti Gupta
-
2nd September 2025
0
Case Laws
Blocked ITC ledger and summons quashed as parallel proceedings by DGGI held impermissible under Section 6(2)(b) of CGST Act
Kirti Gupta
-
2nd September 2025
0
Case Laws
GST demand stayed as free supply of 12% power to states was prima facie compensation for environmental distress, not consideration for services
Kirti Gupta
-
2nd September 2025
0
Case Laws
GST registration cancellation quashed as disproportionate penalty; Rule 86B found lacking statutory backing
Kirti Gupta
-
2nd September 2025
0
Case Laws
Parallel GST demand proceedings stayed as High Court found overlapping enquiries by State and Central authorities in fake ITC investigation
Kirti Gupta
-
2nd September 2025
0
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