Allahabad High Court sets aside a ₹50k GST demand issued in the name of a deceased proprietor, ruling proceedings against a dead person are void ab initio.
Allahabad High Court sets aside a tax demand against Vibhuti Tyres, citing a violation of Section 75(7) of the GST Act as the final demand exceeded the show-cause notice amount.
Allahabad High Court sets aside a GST demand on Priya Enterprises, citing denial of a mandatory personal hearing after the taxpayer replied to the show cause notice. Case remanded to tax authorities.
Allahabad High Court sets aside penalty under UP GST Act for non-filling e-Way Bill Part B, citing lack of tax evasion intent and technical error.
Allahabad High Court states Bhumidhari rights declaration requires a suit under Section 144 of the Revenue Code, not an administrative order.
Allahabad High Court examines if alleged fraud overrides the bar under Section 49 of the UP Consolidation of Holdings Act in a land dispute case.
Allahabad High Court dismisses plea against BPCL dealership rejection, citing invalid lease from only one co-owner for undivided joint land.
Allahabad High Court reviews sand mining lease cancellation over payment dispute, considering mineral availability, environmental norms, and legal procedures.
By an order dated 06.08.2024, the Commercial Court rejected the application filed by the appellant seeking exemption from complying with the mandatory provisions of Section 12-A of the Act, 2015.
Allahabad High Court sets aside tax notice and order against deceased proprietor, rules proceedings must target legal representative. Cites key precedent.
