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Merely failing to fill Part-B does not justify penal action if there’s no tax evasion

September 9, 2024 1434 Views 0 comment Print

Allahabad High Court quashes penalty for incomplete Part-B of e-way bill, citing technical error without tax evasion intent. Refund ordered within one month. Read the full judgment here.

Allahabad HC directs GST Deputy Commissioner to explain recovery notices to multiple banks

September 3, 2024 5160 Views 0 comment Print

Allahabad High Court orders no coercive action against Solvi Enterprises; Deputy Commissioner to explain recovery notices to multiple banks.

Allahabad HC stays demand of GST on royalty

September 2, 2024 1731 Views 0 comment Print

Allahabad High Court stays GST demand on mining royalties, pending review. Case linked to SLP before Supreme Court.

Madras HC Clarifies Jurisdiction in GST Adjudication Orders

August 21, 2024 3387 Views 0 comment Print

GST Act does not prohibit intelligence officers from issuing show cause notices or adjudicating cases if they meet the definition of a proper officer under Section 2(91)

Allahabad HC Directs Appeal in ITC Refund Dispute against 4 Year old order

August 13, 2024 507 Views 0 comment Print

Allahabad High Court directs Bushrah Export House to appeal against refund denial under CGST Act, despite delays and ongoing special appeal.

No penalty for human error when wrong address & PIN code entered in E-Way bill

August 10, 2024 3804 Views 0 comment Print

Allahabad High Court rules no penalty for human error in E-Way bill. Case details and legal context in Uttam Electric Store vs. State of U.P.

Failure to generate e-invoice not constitute tax evasion if e-way bill is present

July 25, 2024 4311 Views 0 comment Print

Discover the Allahabad High Court’s ruling on Nancy Trading Company Vs State of U.P. And 3 Others, stating that not generating an e-invoice doesn’t imply tax evasion.

HC direct issue of user ID & password to enable unregistered dealer to file GST appeal

June 25, 2024 882 Views 0 comment Print

Allahabad High Court directs relief for Mohd Azam, a petty unregistered dealer, allowing him to appeal against a seizure order after resolving technical difficulties.

GST Registration Cancelled Without providing reason of Cancellation: HC set-aside order

May 17, 2024 738 Views 0 comment Print

Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.

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