Allahabad High Court allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration being cancelled after the transaction.
The Allahabad High Court has granted bail to an individual accused of GST evasion, citing the offense’s compoundable nature, the accused’s lack of criminal history, and willingness to pay the compounding fee.
Allahabad High Court held that proceedings rightly initiated under section 129(1)(b) of the GST Act since on verification of GST portal it is found that transactions are not shown which concludes the transactions are bogus.
Allahabad High Court criticises GST officers for ignoring binding precedents in Rajdhani Udyog case; seeks affidavits from officials on non-compliance.
The Allahabad High Court disposed of multiple petitions from an individual challenging summoning orders in cheque bounce cases under the Negotiable Instruments Act.
Allahabad High Court has ruled that a company cannot be denied a GST refund due to a technical error in application form, citing a violation of natural justice.
The Allahabad High Court has nullified tax orders and demands against a company, ruling that all pre-existing claims are extinguished once a CIRP resolution plan is approved.
The Allahabad High Court ruled that when a best judgment assessment is conducted, the assessee has the burden to prove that the tax authorities’ findings are perverse.
The Allahabad High Court ruled that appellate authorities cannot remand cases back to lower officers in GST registration cancellation appeals, as it is barred by Section 107 of the GST Act.
Allahabad High Court quashes a GST demand of over Rs. 18 lakh against a deceased proprietor, ruling that a show cause notice must be issued to the legal heir.
