Allahabad High Court clarifies CGST Act limitations. Section 5 of the Limitation Act doesn’t apply to Section 107. Key insights from Garg Enterprises case.
Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax appeal deadline extension, focusing on Sections 129 and 130 of the CGST Act.
Explore the Allahabad High Court decision in Akbar Ali Transport Services vs. State of U.P. Learn about the opportunity of hearing granted before penalty orders. Read the full judgment for insights.
Allahabad High Court quashes penalty on Roli Enterprises for failing to fill Part ‘B’ of e-Way Bill, citing no intent of tax evasion.
Allahabad High Court affirms unmarried daughter’s right to maintenance under Domestic Violence Act, regardless of religion or age. Full text and analysis.
In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.
Allahabad High Court’s Lucknow Bench declares Section 506 IPC offense in Uttar Pradesh as cognizable. Learn the judgment details and legal implications.
Allahabad High Court, in case of R.C. Infra Digital Solutions vs Union of India, has recently upheld validity of Notification No. 14/2017-Central Tax, affirming legality of appointments and powers of officers.
The petitioner, Akbar Ali Transport Services, was aggrieved by the lack of a show cause notice pertaining to the seizure of its vehicle, which was initiated under Section 129 of the GST Act. The court took cognizance of the fact that no specific notice was served on the petitioner before the truck was seized.
The Court observed that Section 75(4) explicitly requires an opportunity of hearing when an adverse decision is anticipated. Considering that both tax and penalties were imposed, and an adverse decision was contemplated, the Court held that the department was obligated to provide a hearing.
