Allahabad High Court quashes GST registration cancellation for lack of stated reasons, citing judicial precedents that mandate reasoned orders and allow for fresh adjudication.
Allahabad HC rules Income Tax Department lacked proof of proper order upload, allowing Shri Bala Ji Stone Works to treat SCN as final notice for a new reply.
Allahabad High Court set aside GST orders against Native Estate Pvt. Ltd., citing a denial of proper hearing before the Section 73 assessment and subsequent appeal dismissal.
Allahabad High Court rules mere absence of activity at a business’s principal place does not imply fake invoices or disproven goods ownership.
Allahabad High Court quashes GST seizure and penalty, ruling technical error in e-way bill shipment place does not imply tax evasion.
Allahabad High Court dismisses petitions by U.P. Power Corporation Ltd., directing company to use statutory appellate tribunal to challenge CERC notifications on UI charges.
Allahabad High Court rules on blacklisting notices, emphasizing clear charges and open-minded intent. Quashes notices found to be premeditated.
Allahabad High Court held that filing of Form 10-IC prior to filing of return is not mandatory and if “genuine hardship” is shown then delay may be condoned. Accordingly, delay in filing Form 10-IC condoned and order quashed.
The Allahabad High Court ruled that misclassification of goods alone does not warrant a Section 129 penalty under U.P. GST Act, requiring refund of any deposited penalty.
Allahabad HC quashes an ex-parte GST assessment against Som Fragrances due to improper notice service, violating natural justice. Court directs fresh assessment after petitioner files objections.
