The Court held that it being an inter-State transfer of goods there was no requirement of carrying the U.P. State e-way bill – the insistence by the State authorities that the petitioner’s vehicle was not carrying the U.P. E-way bill is without any factual and legal basis
A.S. Enterprise Vs Commissioner of State Tax U.P. (Allahabad High court) The petitioner’s case was that the petitioner could not produce relevant documents at the time of inspection of goods in transit. The same (all documents) were produced at the time of physical verification. The authority declined to verify the same. The detaining authority formed […]
Brij Bihari Singh Vs Commissioner Commercial Tax Lucknow (Allahabad High Court) The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal of genuine grievances. Therefore, the appeal forum (wherever […]
CIT Vs Dimpal Yadav (Allahabad High Court) In the instant case, we find that the Tribunal has given a categorical finding that the assessee had established a reasonable cause for failure to comply with the provision of Section 269SS of the Act. The Tribunal further found that the loan given by the Samajwadi Party was […]
High court held that payment of 10% mandatory pre-deposit for filing appeal u/s. 107(6) of CGST Act 2017 can be made by assessee from Electronic credit ledger and is is not mandatory that pre-deposit should have been made from the cash ledger.
Where order in Form GST DRC-07 as visible in GSTN Portal did not contain reasons, same was wholly defective and, hence was to be remitted back for fresh adjudication
Bail granted to one of the co-accused, can be a strong ground for another co-accused to also be enlarged on bail. Ashish Rajput Vs Union of India (Allahabad High Court)
Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled
HC held that National Highway Authority is the best judge to decide which land would be suitable for the construction of the Highways.
Bail granted after considering various factors like applicant already paid INR 54.09 Crores; the amount of INR 196,57,02,539/- is already seized by the department; applicant has already spent more than 8 months in jail; applicant has not previous criminal history; etc.
