Allahabad HC imposes heavy costs & disciplinary action on GST officers for not providing personal hearings. NS Agro and Engineering Products Vs State of U.P.
Allahabad High Court rules that a godown search and seizure cannot lead to penalty under Section 129(3) of UP GST Act. Read detailed judgment.
Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.
Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, in assessment.
Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.
Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.
Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.
In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill without proof of tax evasion won’t lead to penalty.
Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Get insights into the implications for taxpayers.
Merely because the Directors of the two companies were common may have given rise to suspicion that the deposits received by the assessee company from the other, was bogus.
