Allahabad High Court quashes summons for several LLP partners in a cheque dishonour case, affirming liability primarily for the company and its authorized signatory.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice violation.
Allahabad High Court quashes GST notice issued to deceased proprietor, ruling that legal representatives must receive show cause notice for tax determination.
Allahabad High Court upholds GST demand exceeding show cause notice, citing taxpayer’s failure to explain discrepancies or produce requested documents.
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Allahabad High Court overturns penalty on Deco Plywood Industries, ruling a document number typo in an e-way bill without tax evasion intent does not warrant GST penalties.
Allahabad High Court sets aside GST penalty for BMR Enterprises, ruling that a minor vehicle number discrepancy on an e-way bill, without tax evasion intent, does not warrant penalties under Section 129(3).
Allahabad High Court overturns GST penalty on Rimjhim Ispat Limited, citing a mere typographical error in an e-way bill and no intent to evade tax.
