Allahabad High Court voids GST assessment order, citing failure to issue mandatory Section 46 notice beforehand, impacting natural justice.
Allahabad High Court remands National Fertilizers Limited’s GST appeal to Commissioner (Appeals) for fresh hearing on ECRL pre-deposit validity issue.
Allahabad High Court rules in Maa Kamakhya Trader case that GST authorities cannot alter their stance after physical verification in MOV-04 finds no discrepancy in goods.
Allahabad High Court rules GST orders must be self-contained with detailed facts and basis, not merely reference show cause notices, citing Section 75(6) violation.
Allahabad High Court sets aside a ₹50k GST demand issued in the name of a deceased proprietor, ruling proceedings against a dead person are void ab initio.
Allahabad High Court sets aside a tax demand against Vibhuti Tyres, citing a violation of Section 75(7) of the GST Act as the final demand exceeded the show-cause notice amount.
Allahabad High Court sets aside a GST demand on Priya Enterprises, citing denial of a mandatory personal hearing after the taxpayer replied to the show cause notice. Case remanded to tax authorities.
Allahabad High Court sets aside penalty under UP GST Act for non-filling e-Way Bill Part B, citing lack of tax evasion intent and technical error.
Allahabad High Court states Bhumidhari rights declaration requires a suit under Section 144 of the Revenue Code, not an administrative order.
Allahabad High Court examines if alleged fraud overrides the bar under Section 49 of the UP Consolidation of Holdings Act in a land dispute case.
