Allahabad High Court held that in case of excess stock found at the time of survey proceedings u/s. 73/74 of GST Act should be initiated. Accordingly, initiating proceedings u/s. 130 read with rule 120 unsustainable and liable to be quashed.
The Allahabad High Court quashes GST penalty on Spirare Energy due to a minor E-Way Bill error. No evidence of tax evasion was found. Refund ordered within a month.
Allahabad High Court ruled on improper initiation of proceedings under Section 130 of the GST Act in PP Polyplast Pvt Ltd case, emphasizing Sections 73/74.
Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.
HC Quashes ITC Rejection Order as notice did not include hearing dates or reasons for the rejection, and new facts used against the petitioner in the appeal were not previously disclosed.
Allahabad High Court quashes penalty for incomplete Part-B of e-way bill, citing technical error without tax evasion intent. Refund ordered within one month. Read the full judgment here.
Allahabad High Court orders no coercive action against Solvi Enterprises; Deputy Commissioner to explain recovery notices to multiple banks.
Allahabad High Court stays GST demand on mining royalties, pending review. Case linked to SLP before Supreme Court.
Allahabad HC quashes tax penalty on Cavendish Industries due to a typographical error in E-way bills, ruling no intent to evade tax. Refund ordered within four weeks.
Indo Continental Hotels And Resorts Pvt. Ltd. Vs State of U.P. – Allahabad High Court held that stamp duty cannot be levied based on speculative future use or potential market value unless officially reclassified by State from industrial to commercial. Since no such change had been formally declared, the deficiency was deemed improper.
