Allahabad High Court sets aside an ex-parte GST appeal order for AY 2018-19, ruling it invalid as it was passed on a later date after the hearing.
Allahabad High Court quashed a Section 74 SCN derived from a Section 73 SCN, ruling it lacked jurisdiction without specific allegations of fraud or misstatement.
Allahabad High Court remands Kishori Lal Agrawal’s deemed dividend case, clarifying Section 2(22)(e) and ‘ordinary course of business’ for loans.
The Allahabad High Court ruled that excess stock found during GST checks should be handled under Sections 73/74, not Section 130 confiscation, citing the Dinesh Kumar Pradeep Kumar precedent.
The Allahabad High Court has dismissed Abhishek Pathak’s plea for transit anticipatory bail in a GST inquiry, citing the need for exceptional circumstances and the applicant’s absence.
The Allahabad High Court quashed a GST demand order against Unique Computer & Communication Shop for exceeding the show cause notice amount, citing a violation of Section 75(7) and lack of proper hearing.
Allahabad High Court invalidates GST order for lacking survey report, hearing, and notice of judgment pronouncement, upholding natural justice.
Allahabad High Court overturns appeal dismissal, ruling GST pre-deposit through Personal Ledger Account valid, aligning with Madras HC’s Ford India precedent.
The Allahabad High Court has set aside a GST order against Vedika Guest House, ruling that personal hearings are not mere formalities and emphasizing proper notice delivery and due process.
The Allahabad High Court granted bail to accused individuals in a GST fake invoice case, citing reliance on confessional statements, lack of conclusive evidence, and trial delays.
