Allahabad HC rules hearing opportunity mandatory under Section 75(4) of GST Act for tax liability determinations. Full analysis of Eveready Industries vs. State of U.P. case.
The Allahabad HC orders a merit hearing for a retired employee’s GST irregularity inquiry, dismissed earlier as premature. Read the detailed judgment here.
Allahabad High Court rules that tax liability quantification cannot be done under Section 130 of the GST Act, setting aside an ex parte order.
Commissioner of Customs vs Disha Tulsiani: Allahabad High Court dismisses revenue appeals over confiscation of 3.5 kg gold bars under Customs Act, citing low monetary limits.
Diamond Steel Vs State of Up (Allahabad High Court) – Best judgement assessment cannot be resorted to by authorities when adjudication is made under Section 74
Allahabad High Court directs relief for Mohd Azam, a petty unregistered dealer, allowing him to appeal against a seizure order after resolving technical difficulties.
Petitioner admits non-filing of GST returns due to accountant’s illness. Ignored notice citing format, so can’t claim natural justice violation.
Read about Allahabad High Court’s ruling directing Saharanpur Development Authority to reconsider exemption under Income Tax Act for Shiv Mandir Gauri Shanker Vishvanath Vaikunth Dham Evam Shamshan Bhumi Pravandhak Sabha.
Read the detailed judgment of Allahabad High Court dismissing appeals on lack of merit, emphasizing AO’s duty under Income Tax Act Section 142A.
Read about Allahabad High Court directing GST Council to consider extending appeal time for orders under CGST Act Sections 129 and 130. Full judgment included.
