Allahabad High Court allows consideration of late UPVAT forms due to unavoidable circumstances. Detailed analysis of Sah Agencies Pvt. Ltd. Vs Commissioner case.
Allahabad High Court rules in favor of a family’s claim for insurance money under the UPVAT Act after the registered dealer’s death, stating registration must be valid on the date of death.
Allahabad High Court asserts that there is no inherent jurisdictional lack in GST adjudication proceedings. Writ jurisdiction is limited to specific cases.
Allahabad High Court rules that Assessing Authorities must provide an opportunity for personal hearing before passing adverse tax assessment orders, regardless of assessee’s choice.
The Allahabad High Court emphasizes the importance of providing reasons in judicial and administrative orders as it quashes an unreasoned GST registration cancellation.
Allahabad High Court’s judgment on the restoration of GST registration due to unavoidable circumstances. Analysis of the case and its implications.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
Allahabad High Court addresses Income Tax Act, reaffirming that appealable orders must be pursued before invoking writ jurisdiction. Learn more.
Allahabad High Court held that imposition of penalty under section 129(3) of the UPGST untenable as no observation has been made with regard to intent to evade payment of tax.
Allahabad High Court sets aside goods seizure, citing no GST provision for declaring transportation routes. Analysis of the Om Prakash Kuldeep Kumar case.
