High Court found the GST department failed to follow natural justice principles by not ensuring proper alternative service of the Show Cause Notice.
This judgment clarifies that any final GST demand must strictly adhere to the maximum amount specified in the original show-cause notice, as per Section 75(7) of the GST Act.
Proceedings under Section 73 of the GST Act are void if the SCN and demand are issued against a deceased proprietor without notifying the legal representative. The court held that Section 93 does not permit determination against a dead person.
Allahabad High Court set aside the penalty order (GST MOV-09) against M.D. Traders, ruling that the penalty for a missing e-way bill, when a tax invoice is present, must be determined under Section 129(1)(a) of the GST Act, not 129(1)(b).
Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
The High Court set aside an order against Sai Computers, ruling that the final GST demand of Rs. 155,878.26 was invalid as it grossly exceeded the Rs. 20,916.90 specified in the initial show-cause notice, violating Section 75(7) of the GST Act. The Court remanded the matter back to the authority for a fresh, lawful determination.
Challenging a tax notice, Viable Venture Private Limited secured a stay on GST proceedings from the Allahabad High Court regarding a lease deed from before the UPGST Act. The court’s order noted that similar petitions have been entertained, challenging tax liability on pre-GST leases.
Finding the tax order was passed without an opportunity of hearing, the Allahabad High Court set aside both the original Section 73 order and the subsequent time-barred appeal dismissal, sending the case back to the assessing authority.
Allahabad HC set aside AAR s order, remanding the GST exemption case for DGCA-approved pilot training to be decided in light of the Ministry of Finance’s circular clarifying the exemption under Notification 12/2017.
Allahabad HC grants bail to Manoj Kumar Garg in a {₹}40 crore fake ITC case, citing completed investigation, documentary evidence, slow trial pace, and limited maximum sentence.
