Allahabad High Court

GST: Goods seized in transit to be released on tax payment as per SCN

Iqra Roadways (India) Vs. State of U.P. (Allahabad High Court)

Iqra Roadways (India) Vs. State of U.P. (Allahabad High Court) In the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favor of ...

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Seizure of goods for not carrying E-way bill before the applicability of the same is illegal

Proactive Plast (P.) Ltd. Vs State of U.P. (Allahabad High Court)

Proactive Plast (P.) Ltd. v. State of U.P. (Allahabad High Court) Rule 138 of the Rules framed under the Central G.S.T. provides that till such time E-Way bill system is developed and approved by the Council, the Government by notification may specify the documents which are to be carried with the consignment of goods. In […]...

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Goods cannot be seized for mere transport after one week from Invoice Date: HC

Maa Vindhyavasini Tobacco (P.) Ltd. Vs. State of U.P. (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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HC direct release of goods seized for want of e-way bill against security for Tax & Penalty

Lg Electronics India Pvt. Ltd. Vs. State Of U.P. And 3 Others (Allahabad High Court)

The goods of the petitioner have been seized on 16.03.2018 for want of E-Way Bill. On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would s...

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Addition U/s. 68 justified if Assessee failed to establish creditworthiness of donors

Pandit Vijay Kant Sharma Vs. CIT (Allahabad High Court)

Where assessee had failed in establishing the creditworthiness of the donors, occasion for making the gifts and why the donors who were strangers and not men of means gifted such huge amounts to the assessee- HUF out of love and affection, therefore, addition made by AO was justified....

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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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