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Allahabad High Court

No Penalty under Section 129 for Bonafide Mistakes in E-Way Bill

September 5, 2022 3126 Views 0 comment Print

Shanu Events Vs State of U.P (Allahabad High Court) Perusal of the e-way bill reveals, the petitioner made an inadvertent error in applying for the e-way bill. After mentioning the place of shipment to ‘Kumbh Mela, Haridwar, Uttarakhand’, the words ‘Madhya Pradesh – 483501’ were filled up. The address having been thus wrongly filled up […]

Allahabad HC Quashed Section 148 reassessment Notice for A.Y. 2014-15

September 5, 2022 1293 Views 0 comment Print

Priya Vs ITO (Allahabad High Court) Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the respondent nos. 1 and 2/ Income Tax Department. This writ petition has been filed praying, inter alia, for the following relief:- “(i) Issue a writ, or direction in the nature of certiorari […]

Relaxation of Limitation to file GST Registration Revocation application also applies to Appeal Filing

August 29, 2022 1290 Views 0 comment Print

Singh Group Vs State Of U.P. (Allahabad High Court) GST Registration cancellation orders: Once the Government exercised its powers and reached a satisfaction (that there were defects on the common GST portal with respect to service of orders) and, provided relaxation of limitation, by suspending the period of limitation with respect to orders passed up […]

Prima Facia rejection of Refund of License Fee to Model Shops for Covid Restrictions is illegal

August 26, 2022 327 Views 0 comment Print

Nidhi Agarhari Vs State of U.P (Allahabad High Court) The petitioner had applied for license for model shop within the limits of Civil Lines, Fatehpur for the Excise Year 2020-2 1 and the allotment letter dated 16.03.2020 was issued to the petitioner by the competent authority. Pursuant thereto, the petitioner deposited the license fees for […]

Bogus accommodation entries – HC upheld validity of Section 148 Notice

August 25, 2022 2505 Views 0 comment Print

Rochana Agarwal Vs ACIT (Allahabad High Court) The reason for issuing the notice under Section 148 of the Act is that during investigation, the Assessing Officer has gone through the income tax return and other related documents of the assessee and has found that the M/s KCGP Share Broking Service Pvt. Ltd. has been used […]

Right to Change Name is A Facet of Fundamental Right & cannot be denied

August 25, 2022 4638 Views 0 comment Print

Right to change the name has been held is a facet of fundamental right as guaranteed under Article 19(1)(a) of the Constitution of India

GST Registration can’t be Cancelled on Mere Whims & Fancies of Proper Officer

August 20, 2022 12243 Views 0 comment Print

GST registration cannot be cancelled on mere whims and fancies of Proper Officer. It may be cancelled under section 29(2) of CGST Act 2017

HC imposed cost of Rs. 50000 for arbitrary GST registration cancellation

August 17, 2022 3501 Views 0 comment Print

Arbitrary exercise of power cancelling the GST registration in the manner in which it has been done has not only adversely affected the petitioner, but has also adversely affected the revenues that could have flown to the coffers of GST

Allahabad HC imposed Cost of Rs. 50 Lakh on Department for creating illegal Income Tax demand

August 17, 2022 23214 Views 1 comment Print

Allahabad HC quashed Income Tax reassessment Order notices for violating principle of natural justice & imposed Rs. 50 Lakh cost on Officers

Seriousness of Offence alone cannot be the basis for Granting Bail: Allahabad HC releases GST Accused from Custody after 5 Months

August 10, 2022 1575 Views 0 comment Print

HC granted bail to an Applicant involved in a trial relating to ITC fraud & held that seriousness of offences alone is not conclusive of Applicant’s entitlement to bail

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