Allahabad High Court

Goods not to be be seized if e-way bill generated before seizure order

Axpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court)

We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary information...

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Appeal against Order passed under repealed U.P. Entertainment and Betting Tax Act, 1979: Approach appropriate authority- HC

Rajesh Sharma Vs State of U.P. & Anr. (Allahabad High Court)

Rajesh Sharma Vs State of U.P. & Anr. (Allahabad High Court) In this case The petitioiner was aggreived by an order passed by the District Magistrate under the U.P. Entertainment and Betting Tax Act, 1979, which has been repealed by the GST Act on 1-7-2017. Hon’ble High Court    directed peitioner to approach the appropriate ...

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Service of Notice under GST & Validity of notice by affixation

Kashi Bartan Bhandar Vs State of UP (Allahabad High Court)

Kashi Bartan Bhandar Vs State of UP  (Allahabad High Court) The notice under the CGST Act is required to be served in accordance with the provisions of Section 169 of the Act which provides that it can be served by giving or tendering it directly or by messenger to the person concerned or to a […]...

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Non-disposal of Section 12AA application within six months not results in deemed grant of registration

CIT Vs Awadh Bihari Ram Lok Vikas Sansthan (Allahabad High Court- Lucknow Bench)

Non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under section 12AA(2) would not result in deemed grant of registration,...

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Liability to pay GST: HC ask parties to avail alternate remedy of Arbitration available as per agreement

Chandra Kishor Singh Vs. Director, Construction And Design Services U P Jal Nigam (Allahabad High Court)

Chandra Kishor Singh Vs. Director, Construction And Design Services U P Jal Nigam  (Allahabad High Court) The petitioner is a contractor who has been granted a contract for construction of 100 Boys’ Hostel GIC, Pratapgarh by the Construction and Design Services U.P. Jal Nigam, respondent no.4. The parties have entered into an agree...

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Goods seized as were not accompanied by E-way bill; HC allows release on furnishing security

Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court)

Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) The goods of the petitioner in transportation along with the vehicle was seized under section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 on 2-6-2018 for the reason that they were not accompanied by the E-way bill. The submission of learned […]...

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Non-filing of Part-B of E-way bill: HC orders release of goods on furnishing of security

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

As the complete details to be filled up in Part-B of the E-way Bill were supplied on 25.05.2018, the goods were not liable for seizure on 26.05.2018....

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Deduction U/s. 80-IA Claimed through return filed U/s. 153A instead of revised return cannot be denied

Pr. CIT Vs. Vijay Infrastructure Ltd. (Allahabad High Court)

Pr. CIT Vs. Vijay Infrastructure Ltd. (Allahabad High Court) Since the time limit for filing the revised return had not expired during the relevant year, therefore, claim for deduction under section 80-IA if not made earlier could have been made in the revised return. Once it could have been claimed in the revised return under […]...

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E-way bill- Penalty order can be appealed before Appellate Authority

Air Transport Corporation (Assam) (P.) Ltd. Vs. State of U.P. (Allahabad High Court)

Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules....

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E-Way Bill- Goods seized- Penalty order passed- Writ cannot be filed

Bharat Iron Store Vs. Union of India (Allahabad High Court)

Petitioner has equally efficacious remedy of filing an appeal against the penalty order under Section 107 of the U.P. GST Act, 2017. It is left open to the petitioner to take recourse to the statutory remedy available to him under the law. We are not inclined to entertain this petition at this stage....

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