Allahabad High Court

HC grants Bail in GST Evasion case considering Clean Criminal History

Shahzad Alam Vs State of U.P. and Another (Allahabad High Court)

Anticipatory Bail Granted against GST Evasion by considering Clean Criminal History of Applicant along with furnishing a personal bond of Rs. 50,000/- with two sureties....

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HC Denies Reliefs against Detention order under GST Law

A.K. Oversees Vs State of U.P. & Ors. (Allahabad High Court)

High Court denied the grant of reliefs to the petitioner against the detention order passed under Uttar Pradesh Goods and Services Tax Act, 2017....

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Commissioner only can extend time to file revised Form GST TRAN-1: HC

Ganpati Advisory Limited Vs UOI (Allahabad High Court)

As per Rule 120A of the CGST Rules, 2017 application for extending the time period for submitting the revised FORM GST TRAN-1 electronically has to be extended by the Commissioner and not by any other subordinate authority....

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GST Section 129(3) proceedings concludes on deposit of Bank guarantee

M. M. Sons Vs Union of India (Allahabad High Court)

High Court states that if bank guarantee is deposited within prescribed time, then the proceedings taken out under section 129(3) of GST Act shall stand concluded in view of the provisions of section 129(5)....

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Offence under GST provisions are non cognizable hence FIR can be lodged

Shahzad Alam & Others Vs State Of U.P. & Others (Allahabad High Court)

In the instant case, the allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax....

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Books cannot be Rejected for mere Non-Presentation during Survey

Mahesh Coal Traders Vs Commissioner Commercial Tax (Allahabad High Court)

Bbooks of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts....

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No Section 68 addition of partners capital contribution in Firm if source of capital proved

Kesharwani Sheetalaya Sahsaon Allahabad Vs CIT (Allahabad High Court)

Addition under section 68 for not proving the source of income of partners who have made the deposit with the firm in their capital account could not be made as partners had shown the agricultural income in their personal returns of the past years which had been accepted by the department as such and the partners were all identifiable and...

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Section 10(23AA) Exemption Allowed to whom- HC Analyses

CIT Vs Army Wives Welfare Association (Allahabad High Court)

As per Section 10(23AA), the exemption can be for the income received by any person on behalf of any regimental fund or non-public fund established by the armed forces of the Union for the welfare of the past and present members....

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HC releases goods seized for writing wrong Tax Invoice No. on E-way Bill

Hindon Machinery Tools Vs State of U.P & Ors. (Allahabad High Court)

Incorrectly mentioning the number of tax invoices as tax invoice number on E-way Bill- Prima facie, there seems no discrepancy in E-way Bill attracting seizure of goods. Goods directed to be released without insisting for a deposit of any amount and furnishing security as GST already paid on goods. ...

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Bank guarantee is equivalent to tax payment for Section 129(1)

Skipper Limited Vs Union of India (Allahabad High Court)

Skipper Limited Vs Union of India (Allahabad High Court) The provision shows that upon seizure of goods and conveyances in transit, the Revenue shall issue a notice specifying the tax and penalty liable to be paid by the assessee and pass an order for payment and tax and penalty in the manner provided under Clause […]...

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