Allahabad High Court rejected the bail application filed u/s. 3(1) of Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act, 1986 on the basis of gravity of offence and the criminal antecedents.
HC set aside the order on the grounds, that Revenue Department and Appellate Authority have committed misreading of FORM GSTR-09
Allahabad High Court held that GST registration cancellation notice is not in the prescribed format and didnt mention the date and time on which personal hearing is granted. Proceedings based on such notice is illegal, void and a nullity in eyes of law.
Mohd. Abdul Khaliq Vs State of U.P. (Allahabad High Court) The Allahabad High Court recently in Mohd. Abdul Khaliq vs. State of U.P. and Another Application u/s 482 No.1743 of 2021 decided on 14-02-2023 considered the various provisions of the Uttar Pradesh Prevention of Cow Slaughter Act, 1955 Act. The Court explicitly observed for the […]
HC affirmed order of detention of goods and imposition of tax and penalty, on grounds that assessee was transporting huge quantity of goods without e-way bill by reducing value of goods below threshold limit.
Allahabad High Court held that bail not granted as the applicant doesnt qualify the twin conditions of section 45 of Prevention of Money Laundering Act, 2002 (PMLA) and applicant is based at Abu Dhabi.
Rajeev Bansal Vs Union of India (Allahabad High Court) Allahabad high court in lead case of Rajeev bansal vs UOI (Writ Tax of 1086/2022) and others by division bench presided by justice sunita agarwal on issue of time barred notices u/s 149 first proviso under amended law (judgment reserved on 15 Dec 2022) has rejected […]
HC held that, providing opportunity of hearing would ensure observance of rules of natural justice and allow Respondent to pass appropriate and reasoned orders in order to serve interest of justice and allow a better appreciation to arise at appeal stage.
Allahabad High Court held that the disciplinary proceedings against an officer VAT Commissioner cannot take place on information which is vague and indefinite and suspicion has no role to play in such matters when the department has taken a conscious decision not to challenge the order passed by the appellant and has allowed the same to attain finality.
HC Held that, minor discrepancy in mentioning registration number of vehicle in e-way bill would not attract proceedings for penalty under Section 129 of CGST Act
