The Allahabad High Court set aside a GST demand issued against a deceased proprietor, ruling that proceedings must be initiated against legal heirs with proper notice.
Allahabad High Court quashes penalty under Section 129(3) of UP GST Act for unfilled E-Way Bill Part B, ruling that technical breach alone, without tax evasion intent, does not warrant penalty.
Allahabad High Court disposes of petition regarding electronic credit ledger blocking after clarification, addressing the petitioner’s concerns.
The Allahabad High Court has quashed VAT assessment orders against Lifestyle International Pvt. Ltd., slamming the assessing authority for verbatim repetition and ignoring remand directions, ordering action by the Principal Secretary.
Allahabad High Court nullifies ex-parte GST order against Saini Zarda Store, citing lack of proper show-cause notice service and denial of hearing. Reinforces natural justice.
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
Allahabad High Court quashes GST order against Star Enterprises due to show cause notice being uploaded in the wrong portal tab, denying a fair hearing.
Allahabad High Court rules non-filling of E-way bill Part-B, without tax evasion intent, does not attract Section 129 penalty, citing judicial precedents.
Allahabad High Court orders release of goods seized for lack of e-way bill, prioritizing invoice presence and seller’s claim, referencing Section 129(1)(a) of the CGST Act.
Allahabad High Court sets aside GST demand order against Shakil Ahmad Security Agency, citing lack of detailed reasoning under Section 75(6) of the GST Act.
