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.
The Allahabad High Court has dismissed a petition challenging a GST notice, ruling that uploading it to the common portal constitutes valid service under Section 169(1)(d).
Allahabad High Court to rule on GST rate for Nikhil Construction, questioning if 5% or 12% applies based on work completion vs. invoice date.
The Allahabad High Court has set aside a GST demand order against Gupta Traders after finding it was uploaded to an obscure portal tab, denying the assessee due notice.
The Allahabad High Court has found a prima facie case in a dispute where Section 130 of the GST Act was invoked instead of Section 74, restraining coercive recovery.
The Allahabad High Court directed the tax department to refund 90% of a disputed tax amount, citing an arbitrary and premature recovery.
