Allahabad High Court held that bail not granted as the applicant doesnt qualify the twin conditions of section 45 of Prevention of Money Laundering Act, 2002 (PMLA) and applicant is based at Abu Dhabi.
Rajeev Bansal Vs Union of India (Allahabad High Court) Allahabad high court in lead case of Rajeev bansal vs UOI (Writ Tax of 1086/2022) and others by division bench presided by justice sunita agarwal on issue of time barred notices u/s 149 first proviso under amended law (judgment reserved on 15 Dec 2022) has rejected […]
HC held that, providing opportunity of hearing would ensure observance of rules of natural justice and allow Respondent to pass appropriate and reasoned orders in order to serve interest of justice and allow a better appreciation to arise at appeal stage.
Allahabad High Court held that the disciplinary proceedings against an officer VAT Commissioner cannot take place on information which is vague and indefinite and suspicion has no role to play in such matters when the department has taken a conscious decision not to challenge the order passed by the appellant and has allowed the same to attain finality.
HC Held that, minor discrepancy in mentioning registration number of vehicle in e-way bill would not attract proceedings for penalty under Section 129 of CGST Act
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 […]
