Allahabad High Court

Interest u/s 234A despite due date extension: HC issue Notice to CBDT

Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court)

Lucknow CA Tax Practitioners Association VS. UOI (Allahabad High Court) As far as prayer no.1 of the petitioner-association for issuance of a mandamus to the respondents to extend the “Due Date” of filing of Income Tax Return of Tax Audit Cases from 15.10.2018 to at least up to 31.10.2018 or such other date is concerned, [&hel...

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HC rejects bail application in fraudulent availment of ITC case

Ranjeet @ Ranjeet Singh Vs Union of India (Allahabad High Court)

Ranjeet @ Ranjeet Singh Vs Union of India (Allahabad High Court) Supplementary counter affidavit filed by the learned counsel for the complainant today in the Court is taken on record. Heard Sri Satya Dheer Singh Jadaun, learned counsel for the applicant and Sri B.K.Singh Raghuvanshi, learned counsel for the complainant and Sri Abhinav P...

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Section 147 / 148 JCIT includes Additional CIT- Sanction by Additional CIT valid

Vikram Singh Vs Commissioner Of Income Tax Bulandshahar (Allahabad High Court)

Vikram Singh Vs CIT (Allahabad High Court) The only contention raised by the learned counsel for the appellant-assessee is that the notice was not issued with the prior sanction of the Joint Commissioner, but sanction was accorded by the Additional Commissioner and, therefore, notice under Section 148 of the Act issued by the A.O. was [&h...

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Tax Audit Due Date Extension: Allahabad HC dismisses Appeal as infructuous

Lko CA Tax Practioners Association Vs UOI (Allahabad High Court)

Sri Mathur has placed before us an order under Section 119 whereby the due date has already been extended by this order till 15th October, 2018. In view of the above, it appears that the matter has become infructuous as it has lost its efficacy....

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Presumption of Service of Notice not applies if Dept had correct address

Swapnil Kumar Vs C.S.C. (Allahabad High Court)

Swapnil Kumar Vs C.S.C. (Allahabad High Court) It is important to mention here that CIT(A), after considering the report submitted by the A.O. in response to the directions under Section 250(4) of the Act, had held that the assessee was not residing at 109, North Idgah Colony, Agra and he had left the address two […]...

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UP VAT: No interest can be levied on turnover not admitted by dealer

Union Of India Vs The Commissioner, Trade Tax, U.P. Lucknow (Allahabad High Court)

Union Of India Vs The Commissioner, Trade Tax, U.P. Lucknow (Allahabad High Court) In the present case it is an admitted fact that the revisionist disputed the liability of payment of tax and that the revisionist never admitted liability to pay any tax on the transaction in question and this fact that the revisionist is […]...

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Goods seized for non filing of Part-B of E-way Bill must be be released on security

New Shiva Transport Service Vs State of U.P. (Allahabad High Court)

The submission of Sri Vishwjit, learned counsel for the petitioners is that the seizure is on account of non filing Part-B of E-way Bill. Part-B of E-Way Bill requires the details of the vehicle carrying the goods and the destination....

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Correct GST Registration applied with PAN of Partner instead of Firm: HC to GSTN

Bengali Lal & Sons Vs State of U.P. (Allahabad High Court)

Bengali Lal & Sons Vs State of U.P. (Allahabad High Court) Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4. The petitioner is a partnership firm and had applied for registration under […...

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GST: Seized goods to be released on giving security equal to invoice value

M/S Akash Traders Vs State Of U.P. & 2 Others (Allahabad High Court)

M/S Akash Traders Vs State Of U.P. (Allahabad High Court) Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. This writ petition has been filed by the petitioner to challenge the seizure order dated 30.12.2017 passed under Section 129(1) of U.P. GST Act (hereina...

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Goods seized for wrong e-way bill date must be released on furnishing of security other than cash or bank guarantee

Pragati Enterprises Vs State of U.P. (Allahabad High Court)

The petitioner has ought to quash the seizure order dated 05.01.2018 which has been passed against the petitioner on the allegation that there was some wrong declaration on the date in the E-way Bill. The petitioner states that it had been written down inadvertently. Other than that no other allegation has been made against the petition...

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