The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
Allahabad High Court rules against GST registration cancellation for Nitco Coating Agency, citing a lack of physical notice and personal hearing, a violation of natural justice.
Allahabad HC rules GST authorities must issue Form MOV-09 penalty order, even if payment is made to release goods, preserving the taxpayer’s right to appeal.
Allahabad High Court dismisses APL Apollo Tubes’ writ petition against a GST assessment order, citing the availability of an alternate appellate remedy.
Allahabad High Court set aside a GST show cause notice and order against Ajnara Realtech Ltd., citing non-adherence to Section 74’s requirements for fraud or suppression.
Patanjali Ayurved Ltd. Vs Union of India And Others (Allahabad High Court) In the recent case of M/S PATANJALI AYURVED LTD v. UNION OF INDIA AND OTHERS, the Allahabad High Court held that proceedings under Section 73/74 stand independent of the proceedings under Section 122. Abatement of proceedings under Section 74 of the CGST Act […]
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and directing fresh adjudication.
This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.
Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to GST.
