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Allahabad High Court

Article 226 Limited to Jurisdictional Lack or Absence of Material in UPGST Cases: Allahabad HC

January 9, 2024 810 Views 0 comment Print

Allahabad HC: Unless inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted under Article 226 of Constitution of India.

Penalty under GST Invalid if Show Cause Notice Terms Complied: Allahabad HC

January 8, 2024 9342 Views 1 comment Print

Allahabad High Court rules penalty invalid when terms of Show Cause Notice are met. Case details of Rathore Building Material vs Commissioner of State tax.

Allahabad HC Nullifies GST Goods Detention Order Amid Changing Grounds

December 31, 2023 1137 Views 0 comment Print

Allahabad High Court quashes detention order by Revenue, emphasizing the importance of specific, valid, and unchanging grounds. Full analysis of Jitendra Kumar vs State of U.P.

GST- Faulty Initiation Renders Subsequent Proceedings Invalid: Allahabad HC

December 29, 2023 771 Views 0 comment Print

Allahabad High Court declares proceedings invalid due to faulty initiation. In-depth analysis of the judgment in Wave Distilleries Breweries Ltd. v. State of U.P.

GST: Jurisdiction Barred for Section 74 Order When Charge Foundation Set Aside in Section 130 Proceedings

December 29, 2023 1053 Views 0 comment Print

Allahabad High Court nullifies U.P. GST order against Viabhav Edible Pvt. Ltd., ruling no jurisdiction post-setting aside charges under Section 130.

GST Registration Cancelled Without Hearing: Allahabad HC Quashes Order

December 28, 2023 1554 Views 0 comment Print

Allahabad High Court overturns GST cancellation order against Manikya Engineers, citing lack of hearing. Full judgment analysis and implications revealed in this legal update.

Lawyer Cannot Carry Any Arms In Court Premises: Allahabad HC

December 21, 2023 546 Views 0 comment Print

Allahabad High Court’s landmark judgment prohibits lawyers from carrying arms in court premises, emphasizing the importance of legal practice without weapons.

Form-10 Supplied After Limitation but Before Assessment Completion Eligible for Section 11(2) Exemption Benefit

December 14, 2023 1002 Views 0 comment Print

Form-10 under rule 17(2) for claiming exemption had been supplied to AO after the prescribed period but before completion of assessment, it ought to be considered by AO for granting benefit of exemption under Section 11(2) of the Income Tax Act, 1961 in original assessment proceedings. Accordingly, the entire process of reassessment that had been initiated by Department was without any legal basis whatsoever.

Circular cannot take away the plain effect of CGST Rule 97A

December 13, 2023 2001 Views 0 comment Print

Allahabad High Court mandates refund under CGST Rule 97A, rejecting Circular’s impact. Details of Savista Global Solutions Pvt Ltd vs Union of India case and judgment.

Mere Doubts & suspicions cannot lead to adverse findings against assessee: HC

December 13, 2023 888 Views 0 comment Print

Explore the detailed analysis of Allahabad High Court’s judgment in the case of PCIT Vs Pnc Infratech Ltd. (AY 2010-11). Understand the dispute, evidence, and the court’s decision on unexplained credits.

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