Buldelkhand Engineers Vs Commissioner Commmercial Taxes U.P. Lucknow (Allahabad High Court) It is not in dispute that a written agreement was executed between the assessee – revisionist and Auraiya Gas Power Project. Clause 2.4 categorically provided that the cost included the material and the labour for laying pipeline, the work was to be executed by […]
Commissioner Commercial Tax U.P. Vs Varun Beverages Ltd. (Allahabad High Court) The short controversy before this Court is that as to whether pat pre-form of plastic bottles which are supplied by the assessee who is manufacturer to various dealers is liable to be taxed @ 4% as mentioned in Schedule-II Part C Entry No.174 of […]
HC held that taxing authorities cannot stop any assessee from claiming its statutory right of appeal, in the garb of technicality and cannot deny to entertain the appeal filed offline on technical grounds, due to mistake of department or technical glitch in software when an appeal of assessee is not reflected on the portal.
HC set aside order cancelling GST Registration of assessee, passed on the ground that assessee had failed to reply to Show Cause Notice
H.K. Infraventure Pvt. Ltd. Vs JCIT (ITAT Allahabad) there was no valid and reasonable cause for assesse to have received loan or deposit of Rs. 1,10,02,000/- in cash from its Director namely Mr. Hemant Kumar Sindhi, more so Allahabad(Now Prayagraj), U.P. is having all the requisite banking facilities available, and there was no reason and […]
One of the issue raised in the present petition is that the supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other States, would be interstate supply or intra-state supply.
Pradeep Jain Vs State of U.P (Allahabad High Court) It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of […]
It is sought to be submitted that no reason has been assigned for seizure of the goods and the reason assigned in the Form GST MOV-06 for seizure of the goods that the purchaser firm was not in existence and it was a fake sale and invoice, is absolutely false.
Allahabad High Court held that excessive power consumption, prima facie, establishes the intention to suppress the production and the turnover. Accordingly, the books of account can be rejected on the basis of high consumption of electricity.
Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court) HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck […]
