Allahabad High Court

HC orders release of vehicle seized which was not carrying Invoice & e-Way Bill

Mkc Traders And Another Vs State of U.P. (Allahabad High Court)

Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the […]...

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HC release goods seized for alleged irregularities in documents

M/s. R. K. International Vs Union of India (Allahabad High Court)

The goods of the petitioner were being carried from Delhi to Ghaziabad and have been seized on the basis of certain alleged irregularities found in the documents accompanying the goods....

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HC releases goods seized for difference of date in tax invoice & E-way Bill on furnishing of security

M/s. Ganga Industries Vs Union of India (Allahabad High Court)

The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice....

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Seizure notice issued to transporter is valid despite not being supplier of goods: HC

Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court)

Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court) Section 129 relates to ‘any person’ who transports any goods or stores any goods while they are “in transit” in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the […]...

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Pre-GST Cases should be decided at the earliest : Allahabad HC

M/s Lg Electronics (India) Pvt Ltd Vs State of U.P. And 04 Others (Allahabad High Court)

M/s LG Electronics (India) Pvt Ltd Vs. State of U.P. (Allahabad High Court) The Sale Tax regime came to an end on 13th May, 1994. Thereafter, Trade Tax regime came into force by U.P. Act No. 31 of 1995 with effect from 14.5.1994 but, the scheme of the erstwhile that continued without any change in […]...

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GST: Goods Seized can be released on furnishing of Bank Guarantee

Ms. S.A. Products Vs State of U.P. & Ors. (Alahabad High Court)

As per Rule 140, in case the owner of the goods furnishes the security in the form of bank guarantee equivalent to amount of applicable tax, interest and penalty payable, the authorities can consider the release of goods and vehicle. ...

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Search and Seizures under GST- HC explains process to be followed

Rimjhim Ispat Limited Vs State of U.P. And 3 Others (Allahabad High Court)

Points that emerge for adjudication are whether the search and seizure  under GST was carried out by observing the 'substantive due process' as well as the 'procedural due process.'...

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Deemed dividend if Lender and borrower have common shareholder?

CIT Vs Ms. Mustang Leather Pvt. Ltd. (Allahabad High Court)

CIT Vs Ms. Mustang Leather Pvt. Ltd. (Allahabad High Court) A deemed dividend could only have been assessed in the hands of a person who is shareholder of the lender company and not in the hands of the borrowing concern in which such shareholder is a member or partner having substantial interest. Admittedly, in the […]...

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GST Penalty & interest order passed by dept is appellable

Systematic Conscom Ltd. Vs State of U.P. (Allahabad High Court)

The writ petition is directed against the order passed under Section 73 (9) of the U.P. GST Act, 2017 dated 21.1.2015 by the Deputy Commissioner, Commercial Tax, NOIDA and the consequential order of penalty and interest thereof. The aforesaid order is appellable under Section 107 of the U.P. GST Act....

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Allow manual filing of TRAN-1 to petitioner by 31.03.2019: HC

Anil Kumar & Sons Vs Union of India (Allahabad High Court)

Anil Kumar & Sons Vs Union of India (Allahabad High Court) The petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of […]...

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