GST: First appeal of petitioner cannot be rejected for on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal
Analysis of the judgment by Allahabad High Court in Mahaveer Trading Co. vs Deputy Commissioner regarding tax assessment order under Uttar Pradesh GST Act.
Allahabad High Court held that penalty under Section 54(1)(2) of the U.P. VAT Act, 2008 cannot be imposed in cases, wherein, the assessment is made on the basis of Best Judgement Assessment.
Read the full text of the judgment/order by Allahabad High Court regarding the unauthorized search and seizure in the case of Gaurav Saurav Traders.
In S.S. Suppliers vs. State of U.P., Allahabad HC rules show cause notice sans personal hearing details violates Sec 75(4), leading to order annulment. Learn more.
The Commissioner, Commercial Tax U.P. Vs Godfrey Philips India Limited (Allahabad High Court) In a recent landmark decision, the Allahabad High Court reinforced the fundamental principles governing the exercise of revisional jurisdiction in tax matters. The case of Commissioner, Commercial Tax U.P. versus Godfrey Philips India Limited elucidates the crucial distinction between ‘appeal’ and ‘revision’, […]
Allahabad High Court’s ruling in Commissioner vs Soma Enterprises Ltd stating that Input Tax Credit (ITC) claims cannot be granted solely on the basis of invoices and payment details
Understand the implications of Allahabad HC’s ruling on the right to object show cause notices on GST portal. Learn how non-uploading affects rights and legal proceedings.
Allahabad High Court held that provisions of section 50(2) of PMLA Act empowers Directorate of Enforcement to summon any person whose attendance he considers necessary whether to give evidence or to produce any records during the course of any investigation/ proceeding.
In Eco Plus Steels Pvt. Ltd. vs State of U.P., the Allahabad High Court rejects confiscation & penalty based on estimation, citing lack of physical verification & undue delay.
