Allahabad High Court

Levy of GST & penalty cannot be based upon presumption

State of U.P Vs Maa Vindhyavasini Tobacco Pvt Ltd (Allahabad High Court)

Appellate authority after referring to provisions of Section 129 held that it is well settled that levy of tax & penalty cannot be based upon presumption...

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AO should exercise discretionary power to grant stay within Four Corners of Law

ALM Industries Ltd. Vs DCIT (Allahabad High Court)

ALM Industries Ltd. Vs DCIT (Allahabad High Court) HC held that mere pendency of an appeal will not give any benefit to an Assessee, but only upon the satisfaction having been recorded by the Assessing Officer and the condition being imposed by him in each of such cases that an Assessee shall be treated to […]...

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Notice by Commercial Tax Tribunal not served: Allahabad HC allows fresh Revision

Automark Industries (India) Pvt. Ltd. Vs Commissioner of Commercial Tax (Allahabad High Court)

Automark Industries (India) Pvt. Ltd. Vs Commissioner of Commercial Tax (Allahabad High Court) One of the main planks of the arguments submitted by the revisionist before this Court is that their matter was remitted to the Tribunal for decision afresh in pursuance to which the impugned order has been passed. It has been submitted that [&h...

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Seriousness of offence alone not conclusive for grant of bail

Subodh Kumar Garg Vs Union of India (Allahabad High Court)

Allahabad High Court held that granted the bail in GST evasion case observing that the seriousness of the offences alone is not conclusive of the applicant's entitlement to bail...

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GST: Section 129 can be invoked by department with regard to goods in transit: HC

Bharti Airtel Ltd. Vs State of U.P. (Allahabad High Court)

Section 129, can be invoked by the department with regard to the goods in transit and the goods can be released only in the event the owner of the goods comes forward for payment of penalty as specified in clause (a) or (b) or (c) of Section 129 (1) of the Act and on payment of the said amount, the intent is to give quietus to the litigat...

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E-commerce intermediaries not liable for goods put up for sale on their platform

Flipkart Internet Private Limited Vs State of U.P (Allahabad High Court)

Allahabad High Court held that e-commerce intermediary i.e. Flipkart is not liable for the goods put up for the sale by the seller on its platform. Such e-commerce networks are exempted from liability under the I.T. Act, 2000....

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GST Provisions of Provincial Statute cannot override provisions of Central Statue

Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court)

Godrej And Boyce Manufacturing Co. Ltd Vs State of U.P (Allahabad High Court) 1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) [&...

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Authority cancelling GST Registration must Indicate Reasons for the same in order

Om Prakash Mishra Vs State of U.P (Allahabad High Court)

Om Prakash Mishra Vs State of U.P (Allahabad High Court) A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner’s firm. The order clearly being without any reason cannot be accepted to be an order in accordance [&helli...

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No requirement of carrying e-way bill for inter-State transfer of goods

Biharilal Chhaterpal Thru Prop. Ramesh Kumar Gupta Vs State of U.P. (Allahabad High Court)

The Court held that it being an inter-State transfer of goods there was no requirement of carrying the U.P. State e-way bill - the insistence by the State authorities that the petitioner's vehicle was not carrying the U.P. E-way bill is without any factual and legal basis...

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Documents furnished at physical verification stage- Confiscation of goods without proper enquiry not valid 

A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court)

A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining a...

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