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Allahabad High Court

GST registration cancellation: Vagueness of Reply Inconsequential if no Specific Allegations in SCN

December 10, 2023 747 Views 0 comment Print

Allahabad High Court judgment on GST case – Hindustan Paper Machinery Industries vs Commissioner CGST. Analysis of cancellation order and the importance of due process.

No Fundamental Right to Out-of-Court Settlement under Direct Tax Vivaad Se Vishwas Act: HC

December 10, 2023 738 Views 0 comment Print

Allahabad High Court dismisses Umesh Garg’s plea for Vivaad Se Vishwas settlement, ruling it’s not a fundamental right. Detailed analysis of the judgment and implications.

UPVAT: Turnover cannot be enhanced arbitrarily in absence of substantial reasons

December 10, 2023 840 Views 0 comment Print

Explore the Allahabad High Court’s judgment on UP VAT Act, emphasizing turnover enhancement and rejection of account books. Key legal insights provided.

Rejection of UP VAT Books Doesn’t Impact Central Sales Tax: Allahabad HC

December 10, 2023 441 Views 0 comment Print

Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.

UPVAT: Exemptions & deductions require a stricter approach: HC allows benefit under Rule 9(1)(e)

December 10, 2023 435 Views 0 comment Print

Allahabad High Court decision on UPVAT Rules – Stricter approach for exemptions/deductions. Full text of judgment and detailed analysis of Commissioner vs Sanya Construction case.

Section 54 CGST: Remittance of Interest After 60 Days – Allahabad HC Ruling

December 10, 2023 459 Views 0 comment Print

Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.

HC directs Commissioner to issue GST notice on representative of Deceased Assessee

December 8, 2023 960 Views 0 comment Print

Explore the Allahabad High Court judgment on Lalitha Subramanian’s tax dispute. Analysis of the notice served and the court’s decision. Get insights into the case outcome.

No E-way bill required for period February 2018 to March 2018 under UPGST Act

December 7, 2023 534 Views 0 comment Print

Allahabad High Court grants relief to Sunil Traders, ruling no e-way bill required under UPGST Act for Feb-Mar 2018. Full judgment analysis and implications.

Composite contract cannot be bifurcated to subject part of contract to higher TDS

December 4, 2023 1107 Views 0 comment Print

Allahabad High Court applying the principle of indivisibility of a composite contract held that contract cannot be bifurcated to subject a part of the contract to higher TDS.

ITC Disallowance: Allahabad HC Sets Aside Order on Wrong GSTIN in GSTR-1

December 4, 2023 4107 Views 0 comment Print

Allahabad HC in Shree Krishna Traders vs. State of UP sets aside order on ITC dispute, remits to Revenue Department. Clarifies on GSTIN error in GSTR-1.

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