Allahabad High Court

GST: Dept should have awaited outcome of challenge made to search by petitioner before passing confiscation order

Rimjhim Ispat Limited Vs State Of U.P. (Allahabad High Court)

Rimjhim Ispat Limited Vs State Of U.P. (Allahabad High Court) Coming to the question of the validity of the confiscation order passed under Section 130 of the UPGST Act and challenged by the petitioner by means of an amendment application filed. The perusal of the said confiscation order (Annexure-10 to the writ petition) reveals that [&h...

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Death-cum-retirement gratuity not payable until conclusion of departmental enquiry or judicial proceedings pending

Shivagopal Vs State of U.P (Allahabad High Court)

Shivagopal Vs State of U.P (Allahabad High Court) (i) A government employee is not entitled to death cum retiral gratuity unless the conclusion of the departmental proceedings or the enquiry by the Administrative Tribunal or judicial proceedings which includes both civil and criminal. (ii) The law as laid down in Jai Prakash (Supra) is th...

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HC instructs to consider extension of time for filing of GST Tran-1

Hindon Filters (P) Ltd. Vs UOI & Ors. (Allahabad High Court)

Without going into the issue as to whether the time for the purpose can be extended, as the petitioner has moved the aforesaid application, the Assistant Commissioner/Commissioner GST may consider the above application and pass appropriate order in accordance with law....

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HC orders release of vehicle seized which was not carrying Invoice & e-Way Bill

Mkc Traders And Another Vs State of U.P. (Allahabad High Court)

Mkc Traders and Another Vs State of U.P. (Allahabad High Court) A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the […]...

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HC release goods seized for alleged irregularities in documents

M/s. R. K. International Vs Union of India (Allahabad High Court)

The goods of the petitioner were being carried from Delhi to Ghaziabad and have been seized on the basis of certain alleged irregularities found in the documents accompanying the goods....

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HC releases goods seized for difference of date in tax invoice & E-way Bill on furnishing of security

M/s. Ganga Industries Vs Union of India (Allahabad High Court)

The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice....

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Seizure notice issued to transporter is valid despite not being supplier of goods: HC

Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court)

Ashok Kumar Bhatia Vs State of U.P. (Allahabad High Court) Section 129 relates to ‘any person’ who transports any goods or stores any goods while they are “in transit” in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the […]...

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Pre-GST Cases should be decided at the earliest : Allahabad HC

M/s Lg Electronics (India) Pvt Ltd Vs State of U.P. And 04 Others (Allahabad High Court)

M/s LG Electronics (India) Pvt Ltd Vs. State of U.P. (Allahabad High Court) The Sale Tax regime came to an end on 13th May, 1994. Thereafter, Trade Tax regime came into force by U.P. Act No. 31 of 1995 with effect from 14.5.1994 but, the scheme of the erstwhile that continued without any change in […]...

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GST: Goods Seized can be released on furnishing of Bank Guarantee

Ms. S.A. Products Vs State of U.P. & Ors. (Alahabad High Court)

As per Rule 140, in case the owner of the goods furnishes the security in the form of bank guarantee equivalent to amount of applicable tax, interest and penalty payable, the authorities can consider the release of goods and vehicle. ...

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Search and Seizures under GST- HC explains process to be followed

Rimjhim Ispat Limited Vs State of U.P. And 3 Others (Allahabad High Court)

Points that emerge for adjudication are whether the search and seizure  under GST was carried out by observing the 'substantive due process' as well as the 'procedural due process.'...

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