Allahabad High Court ruling clarifies that pre-deposit condition for CEA appeals cannot be waived in writ jurisdiction, citing precedents and legal analysis.
Read the full text of the judgment/order by Allahabad High Court regarding levy of late fees/interest where errors by bank/GSTN don’t involve the assessee.
Explore Allahabad High Court’s judgment on predeposit under Section 19 of MSMED Act in the case of Docket Care Systems Vs. Hariwill Electronics. Analysis and implications discussed.
In MS Siddh Sales Corp. v. State Of UP, the court sets aside an ex-parte order due to procedural irregularities, emphasizing the importance of fair hearings and adherence to the law
In the case of Dipak Kumar Agarwal Vs Assessing Officer, Allahabad HC rules that the power of the assessing authority to decide on the release of seized assets is not automatically abated after 120 days under S.132B(1)(i) of the Income Tax Act.
Allahabad High Court sets aside assessment order due to inadequate notice, mandates fair hearing for house tax assessment. Full judgment analysis here.
The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
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.
