Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.
Allahabad HC rules that the burden to prove double movement of goods under UPGST lies with the department, quashing seizure and penalty orders against K Y Tobacco Works Pvt Ltd.
Allahabad High Court rules that without intent to evade tax, penalties under Section 129(3) of UP GST Act are unsustainable. Prahlad Rai Vijay Kumar case.
Allahabad HC imposes heavy costs & disciplinary action on GST officers for not providing personal hearings. NS Agro and Engineering Products Vs State of U.P.
Allahabad High Court rules that a godown search and seizure cannot lead to penalty under Section 129(3) of UP GST Act. Read detailed judgment.
Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.
Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, in assessment.
Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.
Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.
Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.
