Skip to content

Case Laws
Insights
Topics
Tools
About

Simplifying tax. Empowering you.

Clear, searchable summaries of Indian tax rulings — and a professional community to discuss what each decision means in practice.

Explore

Case laws
Insights
Topics
Courts

Tools

Income tax calculator
SIP calculator
EMI calculator
GST calculator
All calculators

Company

About
Contact

Legal

Privacy policy
Terms of use
Disclaimer

Summaries on TaxKatha are for general information only and do not constitute legal or tax advice. Read the full decision and the applicable law before relying on any ruling.

© 2026 TaxKatha. All rights reserved.

Case Laws
Insights
Topics
Tools
About

High Courts

High Court of Punjab & Haryana

Rulings of the High Court of Punjab & Haryana, newest first.

Search case laws

/

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

Decision date

FromTo

22 rulings found

Sort by

In favour of assesseeRemove filter
Clear all

Punjab & Haryana High Court22 Sept 2026
For assesseeRemanded
Velnex Medicare v. Commissioner, Central Goods and Services Tax
Where assessee's appeal was dismissed for non-payment of 10 percent pre- deposit despite entire disputed tax already deposited during investigation, such dismissal was unjustified and writ petition was allowed as relief confined to procedural ground, with remand to Appellate Authority for fresh consideration, without addressing merits of original dispute. GST: Where appeal against adjudication order was dismissed solely on ground that copy of impugned order filed was not self-certified, such defect was curable and opportunity should have been granted to cure it, hence straightway dismissal was unsustainable and appeal deserved consideration on merits after opportunity to remove deficiency

CGST S.107
CGST Rules R.108

Punjab & Haryana High Court9 Sept 2026

For assessee

GTC Logistics (P.) Ltd. v. Excise and Taxation Officer

Where petitioner challenged sufficiency of service by upload of notice and order-in-original only on 'View Additional Notices and Orders' tab of GST portal, since issue was no longer res-integra and stood concluded in Luxmi Traders v. 192 (Punjab & Haryana), instant petition was to be disposed of in same terms

CGST S.169
CGST S.146

Punjab & Haryana High Court7 Sept 2026

For assessee

Navinder Singh Sahdev v. Directorate General of Gst Intelligence, Chandigarh

Where petitioners managing payout company and linked firm were accused in GST evasion network misreporting online money-gaming receipts through sham entities and dummy directors, with investigation completed, four months' custody, documentary evidence, and no risk of influence or tampering, further detention would have served no useful purpose and regular bail was to be granted subject to conditions

CGST S.69
CGST S.132
BNSS S.483

Punjab & Haryana High Court7 Sept 2026

For assessee

Rajinder Parshad Goel and Sons HUF v. Superintendent, CGST

Where registered person's GST registration was cancelled retrospectively without SCN proposing retrospective effect, such retrospective cancellation was unsustainable in law and the impugned cancellation order was to be quashed, with liberty to authorities to initiate proceedings afresh in accordance with law

CGST S.29

Punjab & Haryana High Court25 Aug 2026

For assesseeRemanded

Pooja Exports v. State of Punjab

Where assessee challenged adjudication order alleging denial of personal hearing before adverse determination, and revenue admitted hearing was not granted, non-grant of hearing violated mandatory statutory requirement under section 75(4), vitiating adjudication, thus impugned order stood set aside and matter to proceed afresh after granting hearing

CGST S.75

Punjab & Haryana High Court24 Aug 2026

For assessee

Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate

Where petitioner was accused of availing wrongful ITC using fake invoices without goods movement, remained in custody for about four months, had clean antecedents, case material was documentary, there was no risk of flight or tampering with evidence, and trial was not nearing completion, continued detention was unwarranted and petitioner was entitled to bail subject to conditions

CGST S.69
CGST S.132
BNSS S.483

Punjab & Haryana High Court10 Aug 2026

For assesseeRemanded

Quattro Well (P.) Ltd. v. State of Haryana

Where service of show cause notice and order was effected solely by uploading on GST portal without acknowledgement or response, such portal service was not valid as per Rules of 2017, did not trigger limitation for appeals, and orders passed ex parte in such cases warranted restoration to show cause notice stage for proper adjudication

CGST S.169
CGST S.146

Punjab & Haryana High Court7 Aug 2026

For assesseeRemanded

DOT Truckers Ltd. v. Excise and Taxation Officer Faridabad (West) Ward 5 Faridabad

Where show cause notice or order-in-original was served only through upload on GST portal without any acknowledgment or reply, such portal-only service was insufficient as held in Luxmi Traders v. Union Territory of Chandigarh [2026] 188 terms

CGST S.169

Punjab & Haryana High Court6 Aug 2026

For assessee

PS Enterprises v. Commissioner, Central Goods and Services Tax

Where petitioner’s GST registration was cancelled with retrospective effect based on SCN that did not propose retrospective cancellation, such cancellation exceeded scope of SCN and was unsustainable, thus SCN and cancellation order were quashed, with liberty to authorities to issue fresh SCN and proceed in accordance with law, without further adjudication on merits

CGST S.29
CGST Rules R.22

Punjab & Haryana High Court1 Aug 2026

For assessee

Manoj Bansal v. Deputy Director, Directorate of Goods and Services Tax Intelligence

Where complaint alleged wrongful availment of ITC M/s NIPL but did not arraign company as accused despite offences being attributed to company as registered person, prosecution of Director alone was not maintainable as company must first be arraigned for vicarious liability to arise, leading to quashing of complaint and all consequential proceedings

CGST S.137
CGST S.132

Punjab & Haryana High Court29 Jul 2026

For assessee

Ankit Goyal v. Directorate General of Goods and Services Tax Intelligence

Where petitioners accused of creating 26 fake firms and issuing bogus invoices causing fraudulent ITC benefit and substantial loss to revenue were in custody over seven months, with prosecution primarily based on documentary and electronic evidence and no risk of tampering or flight, coupled with no criminal antecedents, further incarceration was held unwarranted and regular bail was granted subject to conditions

IGST S.20
CGST S.132
BNSS S.528

Punjab & Haryana High Court28 Jul 2026

For assessee

Shanaya Enterprises v. State of Punjab

Where service of GST notice and order-in-original was effected only by uploading on portal without acknowledgment or reply by assessee, mere upload did not constitute valid service as held in Luxmi Traders v. Union Territory of Chandigarh terms

CGST S.169

Punjab & Haryana High Court28 Jul 2026

For assessee

J K Cement Works v. Commissioner CGST

Where petitioner company engaged in cement manufacturing was granted refund by order in 2022 but Revenue withheld release pending an appeal filed belatedly before Tribunal which remained unlisted, and petitioner could not be regarded as a fly-by-night operator, release of refund was directed subject to petitioner furnishing undertaking to redeposit if departmental appeal ultimately succeeded

CGST S.54
CGST S.119

Punjab & Haryana High Court27 Jul 2026

For assessee

Gugal Electrical and Engg. Works v. State of Punjab

Where GST show cause notice and order-in-original were served only by upload on GST portal without acknowledgment or reply, such service was not valid under Section 169 read with Section 146, appeals dismissed as time barred were restored and portal-only upload did not trigger limitation, retrospective amendment had no effect as Rules did not permit such service

CGST S.169
CGST S.146

Punjab & Haryana High Court27 Jul 2026

For assessee

United Chem India v. Excise and Taxation Officer

Where notice and order-in-original were served only by uploading on GST portal without acknowledgment or reply, such electronic uploading was insufficient service under section 169, ex parte proceedings were to be restored to SCN stage for reply, and limitation for appeal was not triggered by such service

CGST S.169
CGST S.146

Punjab & Haryana High Court23 Jul 2026

For assessee

Amar Coop LC Society Ltd. v. State of Haryana

Where ex parte orders and rectification orders were served solely by upload on GST Common Portal and petitioner claimed illiteracy and lack of knowledge, mere portal upload was insufficient for valid service for limitation as serious civil consequences were involved, and retrospective legal changes did not alter this position, thus portal-only service was not legally valid in these circumstances

CGST S.169
CGST S.146
CGST Rules R.142

Punjab & Haryana High Court22 Jul 2026

For assessee

Shiv Shakti Trading Co. v. State of Haryana

Where proceedings were initiated under sections 73 and 74 of CGST, PGST and HGST for credits availed under erstwhile Haryana VAT Act, such VAT-era credits were held outside purview of GST adjudication and determination provisions, making actions under sections 73/74 without jurisdiction, and proceedings could not be sustained against petitioners

CGST S.73
CGST S.74
CGST S.140

Punjab & Haryana High Court21 Jul 2026

For assesseeRemanded

Luxmi Traders v. Union Territory of Chandigarh

Where show cause notice or order in original was served only by uploading it under the 'View Additional Notices and Orders' tab on GST portal without acknowledgment or reply by assessee, such upload did not constitute valid service and ex parte proceedings were liable to be restored to the stage of issuance of show cause notice and in cases were appeals were dismissed on grounds of limitation, such appeals were to be restored on its original numbers

CGST S.169
CGST S.107
CGST S.146

Punjab & Haryana High Court14 Jul 2026

For assessee

Vikas Kumar Omar v. Principal Commissioner of CGST Commissionerate at Rohtak

Where petitioner was penalized for GST offences without issuance of prior show cause notice and was denied reasonable opportunity of being heard, non- compliance with statutory mandate of natural justice under penalty provisions vitiated penalty, rendering impugned penalty unsustainable in law

CGST S.122
CGST S.126

Punjab & Haryana High Court10 Jul 2026

For assessee

SBP Shinestar (P.) Ltd. v. Excise and Taxation Officer cum State Tax Officer Mohali

Where petitioner's GST registration was cancelled retrospectively however same was not proposed in show- cause notice, such retrospective cancellation violated natural justice and following settled law, such cancellation was to be quashed with liberty to respondents to proceed afresh as per law

CGST S.29

1
2

Page 1 of 2