Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribed under Section 13(6) of the VAT after the discontinuation of business by the operation of law.
Allahabad High Court quashes GST order against Laskin Engineering for denying personal hearing, violating natural justice and Section 75(4).
Allahabad HC upheld ITAT’s decision in PCIT vs Sapna Gupta, ruling the Section 153D approval was mechanical, invalidating the assessment proceedings.
Allahabad High Court quashes GST demand against Merino Industries, imposing ₹20,000 cost on official for denying hearing, highlighting increasing burden on courts due to such violations.
Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.
Allahabad HC upheld GST order as valid due to taxpayer’s failure to respond to notices and show cause, confirming tax, interest, and penalty liabilities.
Allahabad High Court quashes GST order against Mishra Enterprises due to lack of hearing. Remanded for fresh order with opportunity.
Allahabad High Court sets aside GST order with higher demand than show-cause notice, citing violation of Section 75(7) of the GST Act.
Allahabad HC quashes order denying stamp duty refund, citing Supreme Court precedent. Refund to be re-examined, avoiding technical rejections.
Allahabad High Court quashes GST order due to notice upload error. Reassessment ordered with fresh notice, citing procedural lapse. (159 Characters)
