Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.
Analysis of B.L. Pahariya Medical Store Vs State of U.P.: Allahabad High Court emphasizes the importance of personal hearing before passing adverse orders.
Analysis of Dharampal Satyapal Limited’s case against the GST Council’s decision to change the classification and GST rate of coated illaichi.
Allahabad High Court held that seizure memo could not be sustained in the eye of law as authorities below have not recorded any findings with regard to submission of the petitioner with regard to that there was break down of the vehicle and the driver fell ill in the matter of e-way bill expiry.
Allahabad High Court held that delay of three days in depositing the arrears of tax under Direct Tax Vivad Se Vishwas Act, 2020 due to unforeseen and extraneous circumstances that were beyond the control of the petitioner is condonable.
Allahabad High Court quashes Section 263 order and imposes cost of Rs 10,000 on PCIT for lack of proper opportunity. Analysis of the judgment in M.L. Chains Vs PCIT case.
HC set aside demand raised on ground that assessee instead of passing ITC through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of Revenue Department was not correct since Form ITC-02 was not live on common portal.
Allahabad High Court rules on remedy under Rule 159(5) against provisional attachment under CGST. Case details and judgement inside.
Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.
Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.
