Allahabad High Court

Sec. 12AA Cancellation of Registration of society which collects huge fees although formed to run the dental college without any fees from students is justified

Bhim Rao Ambedkar Educational Society Vs. CIT (Exemption) (Allahabad High Court)

Bhim Rao Ambedkar Educational Society Vs. CIT (Exemption) (Allahabad High Court) A categorical finding has been recorded that Society is not being run according to the objects, i.e., free health education and establishment of dental college without fee. He also pointed out that a Society if charging nominal fee to maintain its expenses et...

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Mobile sold with charger with single MRP cannot be assessed separately

M/S Samsung (India) Electronics Pvt. Ltd. Vs. Commissioner Of Commercial Taxes (Allahabad High Court)

Admittedly, the mobile phone and charger are sold as part of a composite package. The primary intent of the contract appears to be the sale of the mobile phone and the supply of the charger at best collateral or connected to the sale of the mobile phone. ...

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Reopen GST portal to file revised Trans 1: Allahabad HC

M/s Continental India Private Limited And Another Vs. Union Of India Thru Secy. And 3 Others (Allahabad High Court)

Petitioner requests to extend the time period for filing of GST Tran-1 because his application was not entertained on the last date i.e. 27.12.2017 and he has filed his complete application for necessary transactional credit....

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Penalty cannot be imposed for mere delay in producing E-Way Bill: Allahabad High Court

M/S Raj Iron & Building Materials Vs. Union Of India (Allahabad High Court)

It does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings....

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Amendment in sec 43B is curative in nature and applies retrospectively

M/s. Simbhauli Sugar Mills Ltd. Vs. Addl. CIT (Allahabad High court)

Hon'ble Allahabad High court has in the case of M/S Simbhauli Sugar Mills Ltd in ITA No 607 of 2011 has held that amendment is sec 43B is curative in nature and would apply retrospectively....

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Goods cannot be seized for starting their journey a week after invoice date: HC

M/S Maa Vindhyavasini Tobacco Pvt. Ltd. Vs State Of U.P. & 3 Others (Allahabad High Court)

The other ground of seizure on which penalty has been imposed is that the goods, started their journey one week after the date of the invoice. Prima facie that cannot be the ground to seize the goods or to impose penalty....

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Deemed dividend not accrues on mere issue and cancellation of Cheque

The Commissioner Of Income Tax Bareilly And Another Respondent Vs. M/s Associated Metals Co. Ltd. (Allahabad High Court)

A division bench of the Allahabad High Court recently ruled that the provisions of deemed dividend would not attract in case of mere issuance of a cheque that was subsequently cancelled and returned. While quashing a departmental appeal against the order of ITAT, the bench clarified that payment of any sum is necessary to constitute deeme...

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Provide reasons for cancellation of GST registration on website: HC

Annapurna International Vs. State Of U.P. & 5 Others (Allahabad High Court)

Allahabad High Court has directed GST Department to place on record the reasons for cancellation of GST registration without giving personal hearing and by keeping the same on GST website....

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No action can be taken for delayed GST Return filing if User ID and Password were not working

M/S Radhey Lal Jaiprakash Neadarganj Dadri Vs. State Of U.P. And 5 Others (Allahabad High Court)

It was held that since the User ID and Password of the assessee was not working no coercive action would be taken against the petitioner for not filing the GST return within the time stipulated....

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Penalty U/s. 271D cannot be imposed in absence of payment in cash

CIT Vs. Apex Finlease Ltd. & Ors. (Allahabad High Court)

CIT Vs. Apex Finlease Ltd. & Ors. (Allahabad High Court) Section 269SS does not include in its ambit where there is a transaction of loan or deposit by way of entries in the books of account by crediting or debiting the account of the other person. In other words, the provisions of section 269SS of […]...

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