Allahabad High Court invalidates seizure and penalty under UPGST, ruling that e-way bill notifications were rescinded and goods transport was lawful.
The Allahabad High Court dismissed a challenge to a GST Show Cause Notice (DRC-01) arguing it was premature. The Court held the error was hyper-technical since the petitioner disputed the entire liability, distinguishing the Agrometal precedent.
Allahabad High Court rules GST penalty invalid where e-way bill was delayed due to technical reasons and no intent to evade tax was found.
Drying and roasting were diametrically different processes, and that imported roasted areca nuts must be classified as roasted nuts and not as dried nuts. The Court quashed the seizure made by Customs authorities and directed the release of the goods.
Allahabad High Court set aside GST assessment fixing evaded sales above purchases, directing authorities to pass a reasoned order after hearing the petitioner.
Allahabad High Court quashes GST seizure for expired e-way bill caused by truck breakdown. Court confirms Section 129 action requires clear evidence of tax evasion intent.
The Allahabad High Court addressed the repeated cancellation of a firm’s GST registration, noting the department’s assertions of a non-existent business and forged credit.
Allahabad HC upholds GST tax/penalty for detained scrap goods, ruling driver’s initial statement at interception has more legal sanctity than later conflicting documents.
Allahabad High Court held that in absence of valid service of notice under section 148 of the Income Tax Act, proceedings under section 147 of the Income Tax Act for reassessment cannot be initiated. Accordingly, appeal of the assessee allowed.
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act cannot be reason for provisional attachment. Accordingly, provisional attachment notices quashed due to lack of specific reasoning.
