Allahabad High Court

HC order Release of Goods as Sale Transaction not attained Finality

Sunaiba Industries Vs State of U.P. (Allahabad High Court)

Sunaiba Industries Vs State of U.P. (Allahabad High Court) The petitioner is the selling dealer of the goods. The goods were being transported from Delhi to Kanpur in 30 builties. Only on account of improper invoice in respect of some of the builites, the goods have been seized and directed to be released on furnishing […]...

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GST Tribunal Formed or Not? HC seeks response from GST Council

M/s. Torque Pharmaceuticals Pvt. Ltd. Vs Union of India (Allahabad High Court)

In this matter learned counsel for the G.S.T. Council is unable to tell as to whether the Tribunal is constituted or not. Learned standing counsel appearing for the State is also unable to tell as to whether the State has moved in the matter or not....

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Successive writ petitions for same cause of action are not maintainable

Integrated Tech 9 Labs (P) Ltd. Vs State of U.P. & Ors. (Allahabad High Court)

Integrated Tech 9 Labs (P) Ltd. Vs State of U.P. & Ors. (Allahabad High Court) In case we allow the petitioner to challenge the said order in this writ petition it would amount to filing of successive writ petitions for one of the causes of action involved in the earlier writ petition. It is settled […]...

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Seizure of goods for expiry of e-way bill, expired after detention not justified

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court)

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]...

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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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