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Allahabad High Court

Latest Posts in Allahabad High Court

GST Registration Cancelled Without providing reason of Cancellation: HC set-aside order

May 17, 2024 189 Views 0 comment Print

Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.

Section 144B(6) Mandates Personal Hearing upon Assessee’s Request: Allahabad HC

May 16, 2024 285 Views 0 comment Print

Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, in assessment.

UPVAT Section 29 reassessment is limited to matters directly impacting turnover assessment or tax liability

May 16, 2024 105 Views 0 comment Print

Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.

Director not Liable for Company’s UPVAT dues Without Wrongdoing Evidence

May 16, 2024 339 Views 0 comment Print

Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.

Unreasoned GST Registration order cannot be sustained in law: Allahabad HC

May 15, 2024 492 Views 0 comment Print

Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.

No Penalty Without Proof of Tax Evasion for Non Filling of Part-B of E-Way Bill

May 15, 2024 1197 Views 0 comment Print

In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill without proof of tax evasion won’t lead to penalty.

Mandatory Personal Hearing in Faceless Assessments: Allahabad HC Ruling 

May 15, 2024 4854 Views 0 comment Print

Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Get insights into the implications for taxpayers. 

Deposits cannot be treated as Bogus merely because of common Directors

May 14, 2024 249 Views 0 comment Print

Merely because the Directors of the two companies were common may have given rise to suspicion that the deposits received by the assessee company from the other, was bogus.

E-way Bill violation: No Penalty In absence of mens rea: Allahabad HC

May 14, 2024 819 Views 0 comment Print

Learn about the Allahabad High Court’s ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty proceedings for non-production of E-way bill. Discover why mens rea is crucial in tax evasion cases.

Provisional Attachment under GST Beyond 1 Year Invalid: Allahabad HC

May 7, 2024 321 Views 0 comment Print

Read about RD Enterprises vs Union of India where Allahabad High Court orders communication to State & Central authorities regarding the continuation of provisional attachment beyond one year under GST Section 83(2) of CGST Act, 2017.

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May 2024