Patanjali Ayurved Ltd. Vs Union of India And Others (Allahabad High Court) In the recent case of M/S PATANJALI AYURVED LTD v. UNION OF INDIA AND OTHERS, the Allahabad High Court held that proceedings under Section 73/74 stand independent of the proceedings under Section 122. Abatement of proceedings under Section 74 of the CGST Act […]
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and directing fresh adjudication.
This case examines an ITC claim dispute under U.P. GST, 2017, where the supplier allegedly failed to deposit tax. The court reviews Section 16(2)(c) and relevant precedents.
Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to GST.
The Allahabad High Court dismissed Arun Enterprises’ writ petition, upholding the rejection of their service tax appeal due to significant delay and unavailability of condonation beyond statutory limits.
Allahabad High Court dismisses petition against time-barred GST appeal, reaffirming statutory limitations on condonation of delay and the non-applicability of the Limitation Act.
Allahabad High Court overturns GST registration cancellation due to non-application of mind and contradictory order, citing judicial precedents on reasoned orders.
Allahabad HC quashes orders against R.T. Infotech, remanding ITC dispute where tax was paid but not deposited by supplier. Purchaser not liable for seller’s default.
Allahabad High Court rules Section 131(1A) notices are invalid if issued after a Section 132 income tax search. Judgment clarifies pre-search vs. post-search investigative powers, protecting taxpayer safeguards.
Allahabad High Court quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
