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Allahabad High Court

Allahabad HC condones delay of 1365 days in Appeal filing under UPVAT

January 30, 2024 1644 Views 0 comment Print

Allahabad High Court’s judgment condoning 1365 days delay in a tax appeal, analyzing reasons and legal justifications. Key insights on delay condonation in tax cases.

E-way bill not updated: No penalty for Technical Errors if no Mens Rea established

January 30, 2024 1986 Views 0 comment Print

Allahabad High Court’s detailed judgment in Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P. highlights the significance of proving intent in tax evasion cases, emphasizing the need to distinguish technical errors from deliberate actions under UPGST.

No Penalty for E-Way Bill Part B Non-Filing if Invoice Contains Vehicle Details: Allahabad HC

January 30, 2024 3324 Views 0 comment Print

Read the detailed analysis of Allahabad High Court’s judgment on penalty for non-filing of Part B of e-way bill. Learn why the court quashed the order and allowed the petition.

Section 5 of Limitation Act not applies to Section 107 of CGST Act: Allahabad HC

January 29, 2024 6945 Views 1 comment Print

Allahabad High Court clarifies CGST Act limitations. Section 5 of the Limitation Act doesn’t apply to Section 107. Key insights from Garg Enterprises case.

Allahabad HC directs govt to look into extension of GST appeals under Section 129 & 130

January 27, 2024 960 Views 0 comment Print

Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax appeal deadline extension, focusing on Sections 129 and 130 of the CGST Act.

Assessee is entitled to personal hearing before Authority passes order: Allahabad HC

January 24, 2024 591 Views 0 comment Print

Explore the Allahabad High Court decision in Akbar Ali Transport Services vs. State of U.P. Learn about the opportunity of hearing granted before penalty orders. Read the full judgment for insights.

Failing to Complete Part ‘B’ of e-Way Bill without Tax Evasion Intent: HC Quashes Penalty

January 21, 2024 1713 Views 0 comment Print

Allahabad High Court quashes penalty on Roli Enterprises for failing to fill Part ‘B’ of e-Way Bill, citing no intent of tax evasion.

Unmarried Daughter’s Right to Maintenance under DV Act Regardless of Religion & Age

January 21, 2024 1797 Views 0 comment Print

Allahabad High Court affirms unmarried daughter’s right to maintenance under Domestic Violence Act, regardless of religion or age. Full text and analysis.

Allahabad HC Addresses ITC Blockade in Amarnath Trading Company vs. State of U.P.

January 19, 2024 645 Views 0 comment Print

In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.

Section 506 IPC Offense in Uttar Pradesh are Cognizable – Allahabad HC

January 18, 2024 447 Views 0 comment Print

Allahabad High Court’s Lucknow Bench declares Section 506 IPC offense in Uttar Pradesh as cognizable. Learn the judgment details and legal implications.

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