Allahabad HC dismisses Elica Sales’ petition against ₹37L GST demand as they failed to produce required documents and pleadings
Allahabad High Court rejects challenge to GST notification extensions under Section 73, orders a new hearing but does not address ultra vires claims.
Allahabad High Court quashes GST penalty for expired E-way bill due to driver’s detour, ruling no intent to evade tax was proven. Refund ordered.
Allahabad HC quashes GST demand orders against Anand Swaroop Rastogi. Orders based solely on Income Tax findings, lacking independent verification, are invalid.
Allahabad HC rules non-filing of a certified copy in e-appeals is a technical issue, not grounds for dismissal. Appeal must be heard on merit.
Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.
Allahabad High Court directed departmental officer to furnish all documents referred in show cause notice with regard to cancellation of GST registration and also directed to pass speaking order post filing of reply by the petitioner.
Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed.
Allahabad HC rules in Vishal Steel Supplier case that GST law does not require disclosure of the transportation route for goods. Detention orders quashed.
Allahabad High Court grants bail to Gurmeet Singh Batra in a ₹2645.29 crore GST scam case involving fake firms and fraudulent input tax credit claims.
