Blocking Input Tax Credit under Rule 86A without recording written reasons to believe is illegal, as per Allahabad High Court, reinforcing procedural safeguards in GST.
Allahabad High Court set aside a GST cancellation order for being non-speaking, without application of mind and without giving the taxpayer an opportunity of hearing, holding it violated Article 14.
Allahabad HC set aside lease cancellation order and directed Greater Noida Authority to restore plot, holding restoration vital for completing homebuyers’ project under IBC.
Allahabad High Court applied the doctrine of comity to quash a GST appellate order, directing a fresh decision in line with the un-appealed Bombay High Court judgment on the definition of service ‘recipient’ under the IGST Act.
The Allahabad High Court directed tax authorities to give assessees a chance to object before reassessment, reaffirming principles from GKN Driveshafts v. ITO.
Allahabad High Court quashes GST demand due to denial of personal hearing but imposes 10% deposit condition before fresh adjudication.
Allahabad High Court directs UP GST authorities to withdraw liens on Smm Infratech’s bank accounts, finding recovery actions imposed after taxes were paid as unlawful.
The Court held that excess stock found during a GST survey must be dealt with under Sections 73/74, not Section 130, and quashed confiscation proceedings.
The High Court held that a second show cause notice issued under the CENVAT Rules was without jurisdiction and barred by limitation, as the dispute had already been settled under the MODVAT regime.
HC rules assessment under UPGST Act unsustainable if personal hearing is denied, even when written reply opportunity was provided to taxpayer.
