A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Allahabad High Court overturns penalty on Deco Plywood Industries, ruling a document number typo in an e-way bill without tax evasion intent does not warrant GST penalties.
Allahabad High Court sets aside GST penalty for BMR Enterprises, ruling that a minor vehicle number discrepancy on an e-way bill, without tax evasion intent, does not warrant penalties under Section 129(3).
Allahabad High Court overturns GST penalty on Rimjhim Ispat Limited, citing a mere typographical error in an e-way bill and no intent to evade tax.
The Allahabad High Court set aside a GST demand issued against a deceased proprietor, ruling that proceedings must be initiated against legal heirs with proper notice.
Allahabad High Court quashes penalty under Section 129(3) of UP GST Act for unfilled E-Way Bill Part B, ruling that technical breach alone, without tax evasion intent, does not warrant penalty.
Allahabad High Court disposes of petition regarding electronic credit ledger blocking after clarification, addressing the petitioner’s concerns.
The Allahabad High Court has quashed VAT assessment orders against Lifestyle International Pvt. Ltd., slamming the assessing authority for verbatim repetition and ignoring remand directions, ordering action by the Principal Secretary.
Allahabad High Court nullifies ex-parte GST order against Saini Zarda Store, citing lack of proper show-cause notice service and denial of hearing. Reinforces natural justice.
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
