Jalandhar Iron and Steel Merchants Association vs State of Punjab and Ors.
Input tax credit: Challenge to rule 21(8) of Punjab Value Added Tax Rules 2005-No statutory provision enabling State to notify rule 21(8) w.e.f. 21 January 2014, Rule 21(8) held applicable w.e.f. 01 April 2014-The petitioner had prayed for issuance of a writ of certiorari declaring rule 21(8) of the Punjab Value Added Tax Rules 2005, which was notified on 21 [LexDoc Id : 483844]
HC (Punjab and Haryana)
Mangal Sain vs State of Punjab and Anr.
Punjab Value Added Tax Act 2005: Validity of initiation of criminal proceedings in the matter of evasion of tax-Act sufficient and equipped to deal with such matters, Registration of FIR abuse of process of law, Petitioner not present at the spot when vehicle apprehended, FIR quashed-There was a provision in the Punjab Value Added Tax Act 2005 of penalty to be imposed in case a goods vehicle was proceeding without the requisite doc [LexDoc Id : 481083]