Judicial Attitude and Application of GST: A Case Study of Punjab and Haryana State

ABSTRACT

To obtain a thorough comprehension of the judicial stance on the Goods and Services Tax (GST) in the states of Punjab and Haryana, it is crucial to analyze the unique obstacles and prospects that these regions encounter. Punjab, renowned for its significant contribution to the country food cereal production and agrarian economy, possesses a distinctive assortment of industries and businesses. In contrast, Haryana exhibits a heterogeneous economic composition, characterized by substantial investments in the manufacturing, services, and technology sectors. The implementation of GST in the Indian states of Punjab and Haryana resulted in a significant transformation of the taxation environment. Due to their unique socioeconomic characteristics and industrial environments, both states encountered distinct obstacles and prospects during the execution of this all-encompassing tax system. The judicial systems of these states have been instrumental in establishing clarity regarding diverse facets of the GST, settling conflicts, and guaranteeing adherence. The purpose of this paper is to examine the impact of the judicial stance in Punjab and Haryana regarding the GST on the implementation of GST laws. In this analysis, we have delve into pivotal judicial decisions, noteworthy legal interpretations, and developing patterns in the way these states handle GST-related issues. Furthermore, an analysis have been conducted to ascertain the ramifications of these judicial rulings on enterprises, tax payers, and the broader economic milieu.

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