The Allahabad High Court has set aside an ex-parte penalty order issued against Beyond Research And Development Limited, ruling that the denial of an opportunity to be heard violated principles of natural justice and procedural fairness.
The Allahabad High Court set aside a tax reassessment order against Central Electronics Ltd., ruling that the proceedings were based on an invalid circular.
The Allahabad High Court quashed a trade tax assessment against Avant Grade Carpets, ruling it was time-barred. The court held that the Revenue’s failure to produce server records supported the taxpayer’s claim of the order being “anti-dated” to meet a statutory deadline.
The Allahabad High Court ruled in favor of Opasil Pigments and Chemicals, quashing a unilateral decision by tax authorities to recall an order that had previously set aside a penalty.
The Allahabad High Court ruled that the GST Appellate Authority cannot remand a case back to the Adjudicating Authority, as per Section 107(11) of the CGST Act. The court set aside an order against a law firm.
The Allahabad High Court has set aside a GST order against Virendra Kumar Surendra Prakash, citing a portal error where the order was not properly displayed to the taxpayer.
Allahabad High Court sets aside GST penalty on Kumar Cargo Solution, ruling no tax evasion intent was established; directs release of seized vehicle and goods.
Allahabad High Court held that initiation of proceedings under section 74 of the Central Goods and Services Tax Act [CGST Act] is not tenable in law since no findings is recorded which shows that there is fraud or willful mis-statement or suppression of fact to evade payment of tax.
The Allahabad High Court has set aside a ₹50,000 penalty order imposed under the GST Act, ruling that it was issued without a hearing, violating natural justice.
The Allahabad High Court nullified seizure orders against M/s MLV Constructions finding that the tax authorities failed to issue a mandatory show-cause notice to the owner of the goods violating Section 129(3) of the Central Goods and Services Tax Act, 2017.
