The Court held that absence of cogent reasoning on jurisdiction and time-bar issues invalidated the order. The matter was remanded for fresh adjudication.
The High Court quashed an adjudication order as the notice was served only electronically after GST registration cancellation. Physical service under Section 169 was held mandatory.
Allahabad High Court held that limitation cannot run from mere portal upload of an ex-parte order. The appellate authority must reconsider limitation where no proper communication was made.
The Allahabad High Court has set aside a GST order against Virendra Kumar Surendra Prakash, citing a portal error where the order was not properly displayed to the taxpayer.
The Allahabad High Court directed the tax department to refund 90% of a disputed tax amount, citing an arbitrary and premature recovery.
High Court quashes GST recovery within days of appeal dismissal, citing violation of recovery procedures and circular on pre-deposit for tribunal appeals.
Allahabad High Court sets aside a ₹50k GST demand issued in the name of a deceased proprietor, ruling proceedings against a dead person are void ab initio.
Allahabad High Court sets aside a tax demand against Vibhuti Tyres, citing a violation of Section 75(7) of the GST Act as the final demand exceeded the show-cause notice amount.
Allahabad High Court sets aside a GST demand on Priya Enterprises, citing denial of a mandatory personal hearing after the taxpayer replied to the show cause notice. Case remanded to tax authorities.
Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.