The facts of the case reveal that the Assessee-University conducts examinations through various colleges affiliated to it. The affiliated colleges function as the examination centre. These affiliated colleges/centres in holding the examinations incur various types of expenditure both administrative and procedural. The Assessee-University reimburse these expenses to the affiliated colleges/centres.
Sunaiba Industries Vs State of U.P. (Allahabad High Court) The petitioner is the selling dealer of the goods. The goods were being transported from Delhi to Kanpur in 30 builties. Only on account of improper invoice in respect of some of the builites, the goods have been seized and directed to be released on furnishing […]
In this matter learned counsel for the G.S.T. Council is unable to tell as to whether the Tribunal is constituted or not. Learned standing counsel appearing for the State is also unable to tell as to whether the State has moved in the matter or not.
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-55 of List-II of Seventh Schedule […]
Integrated Tech 9 Labs (P) Ltd. Vs State of U.P. & Ors. (Allahabad High Court) In case we allow the petitioner to challenge the said order in this writ petition it would amount to filing of successive writ petitions for one of the causes of action involved in the earlier writ petition. It is settled […]
S/S Patel Hardware Vs Commissioner (Allahabad High Court) Keeping in mind the fact that the delay in filing the appeal may not be condoned beyond the period of one month from the expiry of period of limitation, the phrase “communicated to such person” appearing in Section 107(1) of the Act commend a construction that would […]
Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]
Non-disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under section 12AA(2) would not result in deemed grant of registration,
Chandra Kishor Singh Vs. Director, Construction And Design Services U P Jal Nigam (Allahabad High Court) The petitioner is a contractor who has been granted a contract for construction of 100 Boys’ Hostel GIC, Pratapgarh by the Construction and Design Services U.P. Jal Nigam, respondent no.4. The parties have entered into an agreement for the […]
Abhay Traders Vs. State of U.P. & Ors (Allahabad High Court) The goods of the petitioner in transportation along with the vehicle was seized under section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 on 2-6-2018 for the reason that they were not accompanied by the E-way bill. The submission of learned […]
