The Allahabad High Court dismissed Arun Enterprises’ writ petition, upholding the rejection of their service tax appeal due to significant delay and unavailability of condonation beyond statutory limits.
Allahabad High Court dismisses petition against time-barred GST appeal, reaffirming statutory limitations on condonation of delay and the non-applicability of the Limitation Act.
Allahabad High Court overturns GST registration cancellation due to non-application of mind and contradictory order, citing judicial precedents on reasoned orders.
Allahabad HC quashes orders against R.T. Infotech, remanding ITC dispute where tax was paid but not deposited by supplier. Purchaser not liable for seller’s default.
Allahabad High Court rules Section 131(1A) notices are invalid if issued after a Section 132 income tax search. Judgment clarifies pre-search vs. post-search investigative powers, protecting taxpayer safeguards.
Allahabad High Court quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
Allahabad High Court rules GST registration cancellation invalid if grounds in final order differ from the show cause notice, emphasizing natural justice and due process.
Allahabad High Court halts benami proceedings against Arpit Jagga, questioning jurisdiction as the cash was already assessed under the Income Tax Act and arguing cash may not be benami property.
High Court rules GST Section 130 invalid for excess stock, affirming Section 73/74 for tax determination. Rs. 14.58 lakh demand set aside.
Allahabad High Court upholds penalty, affirming that a valid e-way bill is mandatory for goods movement post-April 2018 amendment to UPGST Rules.
