Allahabad High Court

Vehicle cannot be released if Owner of vehicle failed to prove that he had no knowledge about the goods

Vajid Vs State of U.P. (Allahabad High Court)

It is a case where a vehicle alongwith goods were seized when it was found carrying goods in violation of the Act of 2017. The petitioner alongwith owner of the goods was served with the notice before seizure of the goods....

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Allahabad HC extends interim/bail orders to April 26 amid COVID­19 Lockdown

In re Vs State of U.P (Allahabad High Court)

All interim orders passed by the High Court of Judicature at Allahabad as well as at Lucknow, all the District Courts, Civil Courts,Family Courts, Labour Courts, Industrial Tribunals and all other Tribunals in the State over which this Court has power of superintendence, which have been expired subsequent to 19th March, 2020 or are due to...

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Addition on mere presumption without corroborative evidence is not sustainable

Ajay Gupta Vs CIT Appeals (Allahabad High Court)

Additions of Undisclosed Income Can be made only on the basis of the entries made in the documents which give corroborative evidence and not just on presumption...

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Covid-19- Allahabad HC stays all recoveries / coercive action for 2 weeks

Darpan Sahu Vs State Of U.P. And 3 Others (Allahabad high Court)

Darpan Sahu Vs State Of U.P. (Allahabad high Court) Allahabad High Court stays all recoveries/coercive action of any kind for two weeks to ensure no filing takes places till 6.4.2020. Today, there is an extraordinary situation in the country due to pandemic Corona Virus and therefore, it calls for an extraordinary measure to be taken [&he...

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Section 12AA Registration cannot be denied for non-commencement of activity

CIT Vs R.S. Bajaj Society (Allahabad High Court)

CIT Vs R.S. Bajaj Society (Allahabad High Court) The only ground on which the CIT rejected the application for registration was that though the society was established in August 2011 with a dominant object of imparting higher medical education by establishing Medical Colleges, Hospitals and Research Centres, such charitable activities had...

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HC refuses to allow release of goods for Non Disclosure of Godowns & Non Payment of GST & Penalty

Ashu Traders Madar Gate Vs UOI (Allahabad High Court)

The subject matter of challenge in the instant writ proceeding is challenging the seizure as well as praying for release of the seized goods. A counter affidavit filed on behalf of the State reveals, inter alia, as follows :-...

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HC rejects Bail application of alleged GST evader accused of running bogus business

Govind Agarwal Vs State of U.P. and Another (Allahabad High Court)

It has come on record that the applicant's firm was found indulging in running business from bogus address and a huge transaction is shown to have been done without there is any such big transaction reflected from the account of the firm....

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Public functionary cannot be permitted to act like a dictator: HC

Sant Prasad Seth Vs State of U.P. (Allahabad High Court)

Sant Prasad Seth Vs State of U.P. (Allahabad High Court) Withholding of post death dues for years together is not only illegal and arbitrary but a sin if not an offence since no law has declared so. The officials, who are still in service and are instrumental in such delay causing harassment must however feel […]...

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Rebate on exports– No condition for export goods to be manufactured inside country

Samsung India Electronics Pvt. Ltd. Vs Union of India And 3 Others (Allahabad High Court)

Samsung India Electronics Pvt. Ltd. Vs Union of India (Allahabad High Court) Allahabad High Court has held that there is no specification under Excise Rule 18 that for the purpose of rebate, goods need to be manufactured inside country. The Court held that the rule talks about any goods, which includes both manufactured inside the [&helli...

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Levy of advertisement tax by State govt is ultra vires post 101st amendment

Pankaj Advertising Vs State of U.P. (Allahabad High Court)

Pankaj Advertising Vs State of U.P. (Allahabad High Court) Allahabad High Court has held that levy and collection of Advertisement Tax by Nagar Palika Parishad, Hathras is without legislative/statutory competence and is ultra-vires Article 265 of the Constitution. The High Court observed that by 101st Amendment to the Constitution, Entry-...

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