The High Court held that goods transported without an e-way bill and supported by an invalid invoice from a suspended supplier cannot be released. The absence of valid documents justified detention and penalty.
The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COVID-related exclusion period. It directed fresh adjudication with hearing.
The High Court held that authorities cannot restrict the number of Namaz worshipers citing law and order concerns. It stated that maintaining peace is the responsibility of the administration.
The High Court held that cancellation of GST registration without granting a personal hearing violates Section 75(4) of the GST Act. The order was quashed and the authority was directed to reconsider the matter after hearing the taxpayer.
The Court held that the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 applies to maintenance claims against children or relatives, not disputes over property obstruction by neighbours.
The court refused bail after noting allegations that employee provident funds were invested in a private financial institution in violation of statutory provisions and government guidelines.
The Court issued notice in a plea to quash criminal proceedings where the applicant argued that alleged cash payments exceeding ₹2 lakh should first be examined under Section 269ST of the Income Tax Act.
The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent input tax credit. The Court held that economic offences causing huge loss to public funds require a stricter approach to bail.
The Allahabad High Court set aside an order rejecting a GST appeal as time-barred. It held that the appellate authority failed to properly consider the argument that Form DRC-07 was uploaded later and affected the limitation calculation.
The court issued notice on a challenge to Section 15(3)(b) of the CGST Act and granted interim protection subject to deposit of 10% of disputed tax.
