Allahabad High Court

ITAT Can Direct CIT To Register A Trust Under Section 12AA

CIT Vs M/s. Reham Foundation Kandhari Lane Lal Bagh Lucknow (High Court Allahabad, Lucknow Bench)

The income tax Appellate Tribunal while hearing an Appeal under Section 254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on...

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HC beautifully explains concept of Natural justice in GST Case

M/s. Swastik Traders Vs State of U.P (Allahabad High Court)

It is true that the concept of natural justice is not very clear and therefore, it is not possible to define it; yet the principles of natural justice are accepted and enforced....

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TDS not deductible on Payment made for conduct of exam through affiliated centers

Pr. CIT (Central) Vs M/s. M.P. Biscuits Pvt. Ltd (Allahabad High Court)

In the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, we are of the opinion that the Tribunal has not committed any error of law in holding that the tax was not deductable on such reimbursement u...

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FIR can be lodged under Code of Criminal Procedure for GST offences

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

The contention of the petitioner  that no FIR report can be lodged under the provisions of the Code of Criminal Procedure for offences punishable under the IPC, as  proceeding could only be drawn against him under the U.P. GST Act,  2017, is  rejected....

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No Stay on arrest for GST evasion; FIR Maintainable: Allahabad HC

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

Govind Enterprises Vs State of U.P.  (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without ge...

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Advertisement Tax post GST imposed by Nagar Nigam is illegal: HC

Selvel Media Services Pvt Ltd Vs State of UP  (Allahabad High Court)

Demand of tax on advertisement from the petitioners after 1.7.2017 is held to be illegal and without jurisdiction. Notices of demand impugned in the petition are quashed and the amount, if any, of the advertisement tax deposited by the petitioners for the period 1.7.2017 onwards is directed to be refunded to the petitioners. ...

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Constitute GST Tribunal in Lucknow within 3 months: HC

Oudh Bar Asso. Vs U.O.I. (Allahabad High Court)

Oudh Bar Asso. Vs U.O.I. (Allahabad High Court) In the present case, the legislation, namely, GST Act, 2017 has been enacted and has come into force with effect from 01.07.2017. Under the said enactment, various authorities have to be set up, namely, GST Council, and the GST Council was authorised to make recommendations to the […]...

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Section 194I: Rent for use of Land includes lease, sub-lease, tenancy payment

CIT (TDS) Vs Jaypee Sports International Ltd. (Allahabad High Court)

CIT (TDS) Vs Jaypee Sports International Ltd. (Allahabad High Court) Word ‘rent’ means any payment by whatever name called under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land and came to the conclusion that lease money or annual rent is rent within the meaning of section 194-I [&he...

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GST exempt on sale from Duty Free shops; Accumulated unutilized ITC refundable

Atin Krishna Vs U.O.I. (Allahabad High Court)

GST on goods supplied to and from Duty Free Shops is rightly conferred and the claims of any accumulated unutilized ITC are refundable to respondent....

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GST: Vehicle cannot be detained if No Tax Evasion and Valid documents

Avtar Trading Co. Vs State of U.P. (Allahabad High Court)

Avtar Trading Co. Vs State of U.P. (Allahabad High Court) Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was […]...

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