No Penalty Imposable u/s 16(7) HP VAT Act w/o Contravention of 16(4): Himachal Pradesh HC [Read Order]
The Himachal Pradesh High Court has ruled that the penalty provision under Section 16(7) of the Himachal Pradesh Value Added Tax (HP VAT) Act, 2005,...
![Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Notification Issuance: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GSTR-9-GST-Return-Amnesty-Scheme-Himachal-Pradesh-High-Court-taxscan.jpg "Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Notification Issuance: Himachal Pradesh HC [Read Order]")
![Recovery Officer cannot attach Taxpayers OD Account with Banks by Exercising Power u/s  226(3) of Income Tax Act: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-HC-Himachal-Pradesh-High-Court-Recovery-Officer-taxpayers-over-draft-account-Income-Tax-High-Court-High-Court-News-taxscan.jpg "Recovery Officer cannot attach Taxpayers OD Account with Banks by Exercising Power u/s  226(3) of Income Tax Act: Himachal Pradesh HC [Read Order]")
![Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-High-Court-ITC-Input-Tax-Credit-Rule-86B-of-CGST-Electronic-Credit-Ledger-taxscan.jpg "Rule 86B of CGST Rules limiting discharge of Output Tax Liability through ITC in Electronic Credit Ledger Ultra Vires HPGST Act: Himachal Pradesh HC [Read Order]")
Insolvency Proceeding under IBC and Proceedings under Negotiable Instruments Act can be Proceed Simultaneously: Himachal Pradesh HC [Read Order]
In a ruling, the Himachal Pradesh High Court held that the insolvency proceedings initiated under the Insolvency and Bankruptcy Code ( IBC ), 2016 and proceedings under Negotiable Instruments Act can...
![Insolvency Proceeding under IBC and Proceedings under Negotiable Instruments Act can be Proceed Simultaneously: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-High-Court-Insolvency-and-Bankruptcy-Code-IBC-Insolvency-Proceeding-taxscan.jpg "Insolvency Proceeding under IBC and Proceedings under Negotiable Instruments Act can be Proceed Simultaneously: Himachal Pradesh HC [Read Order]")
![No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-HC-Himachal-Pradesh-High-Court-GST-Goods-and-Services-Tax-GST-Payable-Free-Electricity-Provided-NHPC-No-GST-Payable-GST-Payable-on-Free-Electricity-taxscan.jpg "No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC [Read Order]")
No Legal Proceedings could be Institute by CGST Dept on Property of Corporate Debtor Once Liquidated By NCLT: Himachal Pradesh HCÂ [Read Order]
The Himachal High Court in a recent case held that no legal proceedings could be instituted by tax dept on property of corporate debtors once liquidated by the National Company Law Tribunal ( NCLT )...
![No Legal Proceedings could be Institute by CGST Dept on Property of Corporate Debtor Once Liquidated By NCLT: Himachal Pradesh HCÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Himachal-Pradesh-High-Court-NCLT-National-Company-Law-Tribunal-CGST-Dept-Property-of-Corporate-Debtor-taxscan.jpg "No Legal Proceedings could be Institute by CGST Dept on Property of Corporate Debtor Once Liquidated By NCLT: Himachal Pradesh HCÂ [Read Order]")
Himachal Pradesh HC Orders Interim Stay on Income Tax Notice Issued Without Following Automated Allocation Violating CBDT's Faceless Scheme
The Himachal Pradesh High Court ordered an interim stay on the Income Tax notice issued without following the automated allocation which violated the Central Board of Direct Taxes ( CBDT )’s Faceless...
Himachal Pradesh HC quashes Water Cess on Hydropower Electricity Generation Rule, 2023 being Ultravires to Constitution [Read Judgment]
The Himachal Pradesh High Court has quashed the Water Cess on Hydropower Electricity Generation Rule, 2023, ruling it to be ultra vires to the Constitution. The petitioners are power generation...
Himachal Pradesh HC sets aside Demand for Income Tax of Rs. 2.73 crores, as Company’s Account Properly Reflects Transaction [Read Order]
The two-member bench of the Himachal Pradesh High Court has set aside the demand for Income Tax amounting to Rs. 2.73 crores, as the company's account properly reflects the transaction." The...
![Himachal Pradesh HC sets aside Demand for Income Tax of Rs. 2.73 crores, as Company’s Account Properly Reflects Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-Tax-Himachal-Pradesh-High-Court-Companys-account-transactions-income-tax-TAXSCAN.jpg "Himachal Pradesh HC sets aside Demand for Income Tax of Rs. 2.73 crores, as Company’s Account Properly Reflects Transaction [Read Order]")
Principal Place of Business Upgraded with Amended GST Certificate: Himachal Pradesh HC Directs to Grant Renewal of License L-10BB [Read Order]
The Himachal Pradesh High Court directs the Principal Place of Business to be upgraded with an amended Goods and Service Tax ( GST ) certificate and grants the renewal of License L-10BB. The...
![Principal Place of Business Upgraded with Amended GST Certificate: Himachal Pradesh HC Directs to Grant Renewal of License L-10BB [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Amended-GST-Certificate-Himachal-Pradesh-high-court-Renewal-of-License-taxscan.jpg "Principal Place of Business Upgraded with Amended GST Certificate: Himachal Pradesh HC Directs to Grant Renewal of License L-10BB [Read Order]")