The Court granted bail after noting that the principal material against the applicants consisted of confessional statements and statements of co-accused persons. Charge sheets had already been filed in the cases.
The Allahabad High Court declared the arrest illegal after noting deficiencies in the arrest memo and the absence of a CBIC-DIN on the grounds of arrest. The petitioner was ordered to be released forthwith.
The Court held that penalty under Section 129 cannot be sustained without evidence of intent to evade tax. Since the goods were unloaded at the assessees own godown and no discrepancies existed in the documents, the penalty was set aside.
The Allahabad High Court held that the impugned notice merely proposed a cess demand and did not contain a final determination. The petitioner was directed to pursue statutory remedies by filing objections before the authority.
The High Court held that portal-only service of a show cause notice after GST registration cancellation violated natural justice. The tax order was quashed, with liberty granted to issue a proper notice.
Allahabad High Court held that share capital additions under Section 68 cannot be sustained merely on doubts about the investor’s source of funds. In the absence of evidence showing that the money originated from the assessee and was routed back, the addition was unsustainable.
The Court held that the statutory appellate remedy had become available following the Tribunals constitution and appointments. Appeals filed by June 30, 2026, must be entertained without limitation objections.
The Court set aside a Section 73 order after finding a violation of natural justice. It held that after cancellation of registration, mere uploading of a notice on the GST portal was insufficient.
The High Court held that service of notices through the registered e-mail address and mobile number satisfied statutory requirements. The assessee’s failure to update contact details or participate in proceedings could not invalidate the assessment.
The Allahabad High Court held that service of a GST show cause notice solely through the common portal is insufficient once registration has been cancelled. The adjudication order was quashed for violating principles of natural justice.
