Allahabad High Court

Form GST TRAN-1 can be revised only once within the specified period

Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court)

A conjoint reading of the Rule 117 and 120A of CGST Rules, 2017clearly reveals that every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is allowed to revise such declaration once and submit the revised declaration in FOR...

Read More

Additions based on P&L account & B/S filed by assessee with return cannot be considered as additions on the basis of new income source

S.D. Traders Vs CIT (Allahabad High Court)

S.D. Traders Vs CIT (Allahabad High Court) It has been argued by the counsel for the Revenue that CIT (A) has not travelled beyond the books of accounts and during appeal it was found that only confirmation was available of five parties and the rest of the creditors were untraceable, hence the addition of the […]...

Read More

HC held contribution of Land by partner to Firm as SHAM transaction

CIT Vs M/s Carlton Hotel Pvt Ltd. (Allahabad High Court)

The entire consideration for free-hold land was paid by M/s SICCL but in what capacity, was not known and transfer of same land by assessee to SICCPL at a consideration which had a vast difference than that was acquired by assessee after execution of free-hold deed did not conform to even any normal business transaction entered into by a ...

Read More

No addition for Cash Short found at premises: HC

CIT Vs M/s Kesarwani Sheetalaya Alld. (Allahabad High Court)

As to the addition made of Rs.37,30,710/-, which is lesser cash in hand as compared with the books of accounts in which the assess has shown more cash in hand, the Tribunal held that it is neither a case under Section 68 of the IT Act nor Section 69-A of the Income Tax Act....

Read More

ITAT Can Direct CIT To Register A Trust Under Section 12AA

CIT Vs M/s. Reham Foundation Kandhari Lane Lal Bagh Lucknow (High Court Allahabad, Lucknow Bench)

The income tax Appellate Tribunal while hearing an Appeal under Section 254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on...

Read More

HC beautifully explains concept of Natural justice in GST Case

M/s. Swastik Traders Vs State of U.P (Allahabad High Court)

It is true that the concept of natural justice is not very clear and therefore, it is not possible to define it; yet the principles of natural justice are accepted and enforced....

Read More

TDS not deductible on Payment made for conduct of exam through affiliated centers

Pr. CIT (Central) Vs M/s. M.P. Biscuits Pvt. Ltd (Allahabad High Court)

In the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, we are of the opinion that the Tribunal has not committed any error of law in holding that the tax was not deductable on such reimbursement u...

Read More

FIR can be lodged under Code of Criminal Procedure for GST offences

Govind Enterprises Vs State of U.P. (Allahabad High Court)

The contention of the petitioner  that no FIR report can be lodged under the provisions of the Code of Criminal Procedure for offences punishable under the IPC, as  proceeding could only be drawn against him under the U.P. GST Act,  2017, is  rejected....

Read More

No Stay on arrest for GST evasion; FIR Maintainable: Allahabad HC

Govind Enterprises Vs State of U.P.  (Allahabad High Court)

Govind Enterprises Vs State of U.P.  (Allahabad High Court) Thrust of the allegations made in the impugned FIR is that the dealer fraudulently, with a dishonest intention, by submitting false documents, with an intention to evade taxes, obtained registration, thereafter, took inward supply and passed on the goods to end users, without ge...

Read More

Advertisement Tax post GST imposed by Nagar Nigam is illegal: HC

Selvel Media Services Pvt Ltd Vs State of UP  (Allahabad High Court)

Demand of tax on advertisement from the petitioners after 1.7.2017 is held to be illegal and without jurisdiction. Notices of demand impugned in the petition are quashed and the amount, if any, of the advertisement tax deposited by the petitioners for the period 1.7.2017 onwards is directed to be refunded to the petitioners. ...

Read More

Browse All Categories

CA, CS, CMA (4,380)
Company Law (5,183)
Custom Duty (7,494)
DGFT (4,055)
Excise Duty (4,280)
Fema / RBI (3,904)
Finance (4,055)
Income Tax (31,285)
SEBI (3,251)
Service Tax (3,484)