Allahabad High Court ruling in Shamhu Saran Agarwal case: Penalties for GST under-valuation quashed. Analysis of circular, legal grounds, and implications.
Citykart Retail Pvt. Ltd. Vs Commissioner Commercial Tax (Allahabad High Court)- Non filling up of Part ‘B’ of e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty.
Dive into the judgment by Allahabad High Court on Anil Enterprises Vs Commissioner of Commercial Tax UP. Analysis of delay condonation plea and its implications.
Explore the Allahabad High Court judgment emphasizing the importance of sticking to show cause notice grounds, preventing authority overreach and ensuring procedural fairness.
Allahabad High Court held that imposition of penalty due to delay in generation of e-way bill unjustified as delay was due to technical glitches on portal. Thus, imposition of penalty for mere technical errors, without having any potential financial implications, unjustified.
Allahabad High Court ruling on Murli Packers’ appeal under CGST Act, extending the benefit of Section 14 Limitation Act to overcome dismissal based on time limitation.
Read the full judgment of Allahabad High Court in Commissioner Vs Peethambra Granites case, upholding 5% sales tax on granite stone blocks and pieces. Analysis of entry No.109 explained.
Allahabad High Court’s judgment condoning 1365 days delay in a tax appeal, analyzing reasons and legal justifications. Key insights on delay condonation in tax cases.
Allahabad High Court’s detailed judgment in Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P. highlights the significance of proving intent in tax evasion cases, emphasizing the need to distinguish technical errors from deliberate actions under UPGST.
Read the detailed analysis of Allahabad High Court’s judgment on penalty for non-filing of Part B of e-way bill. Learn why the court quashed the order and allowed the petition.
