Allahabad High Court

HC allows Anticipatory Bail in alleged GST evasion of Rs.100 Cr

Nitin Verma Vs State of U.P. (Allahabad High Court)

Where the implication of a person was for a non-bailable offence, he could apply for anticipatory bail. If the applicant cooperated with the inquiry, there was no requirement of his arrest. Assessee was having his own address of residence and business. He could give surety ensuring his appearance. Therefore, he deserved to be granted limi...

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A married lady of reputed family is expected to own 500 gms of ornaments

Commissioner of Income Tax Vs Ghanshyam Das Johri (Allahabad High Court)

As per the CBDT Circular discussed in the case of Smt. Pati Devi vs. ITO; 240 ITR 727 Karnatka 500gm, jewellery is expected in the possession of a married lady and that much of ornaments cannot be seized. If we go with the CBDT Circular dated 11.05.1994 and the ratio laid down in the case of Smt. Pati Devi (supra), then each lady is expec...

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Service of show cause notice at wrong E-mail address is not valid

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

Service of the show cause notice at a wrong E-mail address is neither contemplated under the Act nor can it be deemed to be a proper service under the Act. As no show cause notice has ever been served, the petitioner never had any occasion to file its reply and thereafter not serving a copy of the reasoned order quantifying the demand is ...

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GST Rate & HSN Code must be mentioned on tender/bid document: HC

Bharat Forge Limited Vs Principal Chief Materials Manager Diesel Locomotive Works (Allahabad High Court)

Bharat Forge Limited Vs Principal Chief Materials Manager Diesel Locomotive Works (Allahabad High Court) The HSN code (Harmonized System of Nomenclature) is provided for each product/service by GST Council to specify the rate at which GST would be applicable. The suppliers have to quote HSN Code of the product to be supplied by them in [&...

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Department to rectify order passed in GST DRC 07 if Tax & Penalty been paid

Libra International Limited Vs  Assistant Commissioner Commercial Tax (Allahabad High Court)

Libra International Limited Vs  Assistant Commissioner Commercial Tax (Allahabad High Court) A combined reading of sub­rules (5), (6) and (7) of Rule 142 of the Rules, 2017, indicate that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC­07, specifyin...

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Benefit of Rule 6DD(c)(v) of cannot be given to Cash deposited directly in bank account of beneficiary

Ajai Kumar Singh Khaldelial Vs PCIT (Allahabad High Court)

Ajai Kumar Singh Khaldelial Vs PCIT (Allahabad High Court) In the present case, the question which arises for consideration is that in case, cash is deposited directly in the bank account of the beneficiary, can the benefit of Rule 6DD(c)(v) of the Rules, 1962, can be given to the assessee. Such transaction by depositing cash […]...

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After surrender of vehicle registration no tax can be levied unless vehicle is found plying

Shiv Dayal Singh Vs State of U.P. (Allahabad High Court)

Shiv Dayal Singh Vs State of U.P. (Allahabad High Court) It is clear that once the operator/owner of the vehicle informs regarding surrender of registration certificate, a burden is cast upon the Taxation Officer to charge the tax and the additional tax only on being convinced that the vehicle is found plying as no tax […]...

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DM obligated to provide protection & security to senior citizens

Dr. Krishna Pal Singh (Senior Scientist) & Another Vs. State of U.P. (Allahabad High Court)

Maintenance of Parents & Senior Citizens Act- DM to ensure the protection of life and property of senior citizens to enable them to live with security and dignity...

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HC refuses bail to director accused of money laundering

Anil Kumar Sharma Vs Enforcement Directorate, Lucknow Zone (Allahabad High Court)

Money laundering is a serious economic offence and serious threat to the national economy and national interest and, these offences are committed with cool calculation with the motive of personal gain regardless of the consequences on the society....

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Rejection of refund without hearing the petitioner & without intimating the reason not justified

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court)

Sahibabad Printers Vs Additional Commissioner CGST (Appeals) And Others (Allahabad High Court) Counsel for the petitioner argues that as the show cause notice was silent, the petitioner could not have been expected to give any reply and further questioning the appellate order he argues that the appellate authority was wrong in recording t...

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