The High Court allowed a writ petition, ruling that the mere expiry of an e-way bill due to an unforeseen vehicle breakdown and subsequent transshipment of goods does not, in itself, establish an intent to evade tax under Section 129(3) of the GST Act.
Allahabad High Court rules in Singhal Iron Traders v. Addl. Commissioner that ITC cannot be denied when purchases were made from a registered dealer and tax was paid.
Allahabad High Court held that interference under Article 226 is not warranted as the petitioner has a pending rectification application under Section 161 of the U.P. GST Act. The Court directed the authority to decide it by 30 November 2025.
Allahabad HC grants bail to accountant Gaurav Tomar in a ₹180 crore fake GST ITC scam, citing parity with co-accused, documentary evidence, and Supreme Court bail precedents.
Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.
The Allahabad High Court set aside a GST penalty under Section 129, ruling that the mere absence of Part-B of an e-way bill is a technical breach, not an intention to evade tax, citing the Fiserv precedent.
The Allahabad High Court set aside multiple GST show cause notices and assessment orders issued against a firm whose proprietor was already deceased, ruling that proceedings for tax determination cannot be initiated against a dead person but must be directed towards the legal representatives.
Allahabad High Court holds that sums paid under protest can count toward mandatory 10% pre-deposit under Section 107(6) of GST Act; remands matter for appeal hearing.
The court held that an impugned GST order was not properly uploaded under the “view notices and orders” tab, affecting the petitioner’s ability to respond. HC directed the assessing officer to issue a fresh notice with proper service and timeline for reply.
Allahabad High Court dismisses Mohini Traders’ writ, upholding GST seizure and penalty as e-way bill was produced after goods were intercepted.
