Himachal Pradesh HC Says Rule 86B Of CGST Rules Limiting Discharge Of Output Tax Liability Through ITC In Electronic Credit Ledger Appears To Be Ultra Vires HPGST Act But Leaves Issue Open

The Himachal Pradesh High Court recently observed that Rule 86B of the Central Goods and Services Tax (CGST/HPGST) Rules, 2017, which restricts use of Input Tax Credit (ITC) in the Electronic Credit Ledger for releasing Output tax, appears to be ultra vires the HP Goods and Services Tax Act 2017.Rule 86B stipulates that ITC in the Electronic Credit Ledger can be used to discharge 99% of...

Himachal Pradesh HC To Decide If 12% Free Power Supply To States By Hydro Power Projects Can Be Subjected To GST, Stays 1000+ Cr. Demand Against NHPC

The Himachal Pradesh High Court is set to decide whether free power supply of 12% to the States where distress is caused by hydro power projects, can be subjected to Service Tax or GST.Meanwhile, Division bench of Chief Justice M.S. Ramachandra Rao and Justice Satyen Vaidya has stayed the demand made by the Additional Commissioner of CGST Department on the National Hydroelectric Power...

Benefit Of Section 4 Of Limitation Cannot Be Extended To Thirty Days Provided By Proviso To Section 34(3): Himachal Pradesh High Court

While hearing a petition under Section 37 of the Arbitration Act, the Himachal Pradesh High Court bench of Justice Bipin Chander Negi upheld the order passed by the district court, dismissing a Section 34 petition as barred by limitation. The court held that the benefit of Section 4 of the Limitation Act could only be extended to the prescribed period of limitation, which in the case of...

Tax Department Can't Create Charge On Property Of Corporate Debtor During Currency Of Moratorium Imposed By NCLT: Himachal Pradesh HC

The Himachal High Court held that once the corporate debtor is directed to be liquidated by the NCLT u/s 33(5) of Insolvency & Bankruptcy Code (IBC), no legal proceeding could be instituted by or against him by the Tax Authorities.Thus, the High Court clarified that the red entry/charge created by the Revenue Department on the property of the petitioner-company during the currency of...

Criminal Complaint Cannot Be Quashed Solely On Grounds Of Being Initiated Due To Political Vendetta: Himachal Pradesh High Court

The Himachal Pradesh High Court has recently held that a criminal complaint cannot be quashed solely because it was initiated due to political rivalry. The court was hearing a petition for the quashing of an FIR filed against the petitioners under Section 39(1)(a) of the Himachal Pradesh Excise Act and Section 171E read with Section 34 of the Indian Penal Code. The FIR stemmed from...

If State GST Has Started Proceedings, They Must Complete The Process; It Cannot Be Transferred To Central GST: Himachal Pradesh High Court

The Himachal Pradesh High Court stated that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another and he alone is to issue process under the Act and take it to its logical end.The Bench of Justice Tarlok Singh Chauhan observed that “….where...

Himachal Pradesh High Court Weekly Roundup: September 9 - September 15, 2024

Nominal Index [Citations 52-57]:Kamlu vs Collector Land Acquisition 2024 LiveLaw (HP) 52Novenco Building & Industry A/S v/s Xero Energy Engineering Solutions Private Ltd. & Another 2024 LiveLaw (JKL) 53State of H.P. and another vs M/s Mengi Engineering Company 2024 LiveLaw (HP) 54Aeronfly International Private Limited Versus State of Himachal Pradesh and Others 2024 LiveLaw (HP)...

Himachal Pradesh HC Rejects Challenge To Maintainability Of Abhishek Manu Singhvi's Plea Against Rajya Sabha Poll Defeat

On Monday, the Himachal Pradesh High Court UPHELD the maintainability of Congress' Rajya Sabha MP and Senior Advocate Dr. Abhishek Manu Singhvi's election plea challenging his defeat in the Rajya Sabha polls of February 2024. A bench of Justice Jyotsna Rewal Dua DISMISSED an application moved by BJP Rajya Sabha MP Harsh Mahajan to reject the election petition filed by Dr...

Transgender Persons Cannot Invoke Section 69 Of BNS In False Promise Of Marriage Cases: Himachal Pradesh High Court

Clarifying the limitations of Section 69 of Bharatiya Nyaya Sanhita (BNS) 2023, particularly in cases involving transgender individuals the Himachal Pradesh High Court has clarified that a transgender cannot invoke Section 69 of the which penalizes sexual intercourse on a false promise of marriage.While explaining the actual mandate of Sec 69 and confirming the interim bail of an accused...

Section 91 Cr.P.C. Does Not Empower Investigating Agency To Order 'Debit Freeze' Of Bank Account: Himachal Pradesh High Court

The Himachal Pradesh High Court has quashed a notice issued under Section 91 of the Code of Criminal Procedure (Cr.P.C.) by the Cyber Cell, Kullu, which directed ICICI Bank to freeze the bank accounts of a company in connection with an alleged cyber fraud.The court, presided by Justice Sandeep Sharma, held that the powers granted under Section 91 Cr.P.C. are limited to producing documents...

Tossing Award File From One Table To Other By State Not Enough To Condone Delay ; Himachal Pradesh High Court

The Himachal Pradesh High Court bench of Justice Jyotsna Rewal Dua has held that the explanation for the delay in filing objections under Section 34(1) of the Arbitration and Conciliation Act, 1996 is insufficient to justify condoning the delay if it appears that the file was merely tossed from one table to the other by the State. Brief Facts: The objectors/applicants, State...

[Commercial Courts Act] Himachal Pradesh High Court Nixes Patent Infringement Lawsuit As No Urgency Shown To Not Follow "Pre Litigation Mediation"

The Himachal Pradesh High Court rejected a patents and design infringement lawsuit after observing that it did not contemplate any "urgent relief" and the interim relief plea was filed by the plaintiff just to "wriggle out" of the pre-litigation mediation mandate under Section 12A of Commercial Courts Act. For context, Section 12A states that a suit which does not contemplate any urgent...