Allahabad High Court overturns penalty on Nokia Solutions for incomplete e-way bill. Court rules mere procedural lapse without tax evasion intent doesn’t warrant penalty, citing matching invoices and relevant judicial precedents. Learn more about the crucial verdict.
Allahabad High Court sets aside GST registration cancellation due to lack of physical notice and personal hearing, upholding natural justice principles for taxpayers.
Allahabad High Court sets aside GST order due to lack of personal hearing, emphasizing mandatory compliance with natural justice under Section 75(4) of UP GST Act.
Allahabad High Court refers a critical GST dispute on blocking of Electronic Credit Ledger, including future credits, to a Larger Bench due to conflicting judicial views.
Allahabad High Court quashes summons for several LLP partners in a cheque dishonour case, affirming liability primarily for the company and its authorized signatory.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice violation.
Allahabad High Court quashes GST notice issued to deceased proprietor, ruling that legal representatives must receive show cause notice for tax determination.
Allahabad High Court upholds GST demand exceeding show cause notice, citing taxpayer’s failure to explain discrepancies or produce requested documents.