The Allahabad High Court upholds quashing of search assessment for Subodh Agarwal, affirming that mechanical Section 153D approval for multiple cases is invalid.
Allahabad High Court dismisses Raman Metal Works’ plea, upholding a GST penalty. Supplier’s registration was cancelled before invoice/e-way bill generation.
The Allahabad High Court set aside a ₹59 lakh GST penalty against SL Yadav Cranes Pvt. Ltd. due to a typographical error in an e-way bill, citing judicial precedent.
Allahabad High Court overturns GST penalty on Anchor Health for e-way bill date mismatch, ruling no tax evasion in inter-branch stock transfer.
Allahabad High Court rules Section 74 GST show cause notice invalid without allegations of fraud, misstatement, or suppression of facts.
Allahabad High Court stays an order against Sri Sai Vishwas Polymers, ruling it invalid as it was passed after the omission of GST Rule 96(10) without a saving provision.
Allahabad High Court sets aside tax penalty on Goverdhan Oil Mill, citing no tax evasion intent in stock transfers despite HSN discrepancy.
The Allahabad High Court ruled that excess stock does not warrant proceedings under Section 130 of the CGST Act, affirming that Sections 73 and 74 apply. Orders were quashed, and refunds directed.
Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte assessment. Notices sent to registered email/mobile are valid service under GST Act Section 169. Petitioner directed to appellate remedy.
Allahabad High Court sets aside an ex-parte GST appeal order for AY 2018-19, ruling it invalid as it was passed on a later date after the hearing.
