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Allahabad High Court

GST: Jurisdiction Barred for Section 74 Order When Charge Foundation Set Aside in Section 130 Proceedings

December 29, 2023 882 Views 0 comment Print

Allahabad High Court nullifies U.P. GST order against Viabhav Edible Pvt. Ltd., ruling no jurisdiction post-setting aside charges under Section 130.

GST Registration Cancelled Without Hearing: Allahabad HC Quashes Order

December 28, 2023 1470 Views 0 comment Print

Allahabad High Court overturns GST cancellation order against Manikya Engineers, citing lack of hearing. Full judgment analysis and implications revealed in this legal update.

Lawyer Cannot Carry Any Arms In Court Premises: Allahabad HC

December 21, 2023 405 Views 0 comment Print

Allahabad High Court’s landmark judgment prohibits lawyers from carrying arms in court premises, emphasizing the importance of legal practice without weapons.

Form-10 Supplied After Limitation but Before Assessment Completion Eligible for Section 11(2) Exemption Benefit

December 14, 2023 786 Views 0 comment Print

Form-10 under rule 17(2) for claiming exemption had been supplied to AO after the prescribed period but before completion of assessment, it ought to be considered by AO for granting benefit of exemption under Section 11(2) of the Income Tax Act, 1961 in original assessment proceedings. Accordingly, the entire process of reassessment that had been initiated by Department was without any legal basis whatsoever.

Circular cannot take away the plain effect of CGST Rule 97A

December 13, 2023 1725 Views 0 comment Print

Allahabad High Court mandates refund under CGST Rule 97A, rejecting Circular’s impact. Details of Savista Global Solutions Pvt Ltd vs Union of India case and judgment.

Mere Doubts & suspicions cannot lead to adverse findings against assessee: HC

December 13, 2023 813 Views 0 comment Print

Explore the detailed analysis of Allahabad High Court’s judgment in the case of PCIT Vs Pnc Infratech Ltd. (AY 2010-11). Understand the dispute, evidence, and the court’s decision on unexplained credits.

GST registration cancellation: Vagueness of Reply Inconsequential if no Specific Allegations in SCN

December 10, 2023 687 Views 0 comment Print

Allahabad High Court judgment on GST case – Hindustan Paper Machinery Industries vs Commissioner CGST. Analysis of cancellation order and the importance of due process.

No Fundamental Right to Out-of-Court Settlement under Direct Tax Vivaad Se Vishwas Act: HC

December 10, 2023 648 Views 0 comment Print

Allahabad High Court dismisses Umesh Garg’s plea for Vivaad Se Vishwas settlement, ruling it’s not a fundamental right. Detailed analysis of the judgment and implications.

UPVAT: Turnover cannot be enhanced arbitrarily in absence of substantial reasons

December 10, 2023 594 Views 0 comment Print

Explore the Allahabad High Court’s judgment on UP VAT Act, emphasizing turnover enhancement and rejection of account books. Key legal insights provided.

Rejection of UP VAT Books Doesn’t Impact Central Sales Tax: Allahabad HC

December 10, 2023 348 Views 0 comment Print

Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.

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