Allahabad High Court quashes GST order against Star Enterprises due to show cause notice being uploaded in the wrong portal tab, denying a fair hearing.
Allahabad High Court rules non-filling of E-way bill Part-B, without tax evasion intent, does not attract Section 129 penalty, citing judicial precedents.
Allahabad High Court orders release of goods seized for lack of e-way bill, prioritizing invoice presence and seller’s claim, referencing Section 129(1)(a) of the CGST Act.
Allahabad High Court sets aside GST demand order against Shakil Ahmad Security Agency, citing lack of detailed reasoning under Section 75(6) of the GST Act.
The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
Allahabad High Court rules against GST registration cancellation for Nitco Coating Agency, citing a lack of physical notice and personal hearing, a violation of natural justice.
Allahabad HC rules GST authorities must issue Form MOV-09 penalty order, even if payment is made to release goods, preserving the taxpayer’s right to appeal.
Allahabad High Court dismisses APL Apollo Tubes’ writ petition against a GST assessment order, citing the availability of an alternate appellate remedy.
Allahabad High Court set aside a GST show cause notice and order against Ajnara Realtech Ltd., citing non-adherence to Section 74’s requirements for fraud or suppression.
