Allahabad High Court

HC set-aside order uploaded on GSTN Portal for not containing reasons

Dauji Ispat Private Limited Vs State of U. P. (Allahabad High Court)

Where order in Form GST DRC-07 as visible in GSTN Portal did not contain reasons, same was wholly defective and, hence was to be remitted back for fresh adjudication...

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GST Evasion: Bail to co-accused can be a strong ground for another co-accused

Ashish Rajput Vs Union of India (Allahabad High Court)

Bail granted to one of the co-accused, can be a strong ground for another co-accused to also be enlarged on bail. Ashish Rajput Vs Union of India (Allahabad High Court)...

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No penalty for incomplete Part-B of e-way bill due to technical error

Citykart Retail Pvt. Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court)

Prima-facie no intent to evade duty can be ascertained, penalty cannot be levied only on allegation that Part-B of e-way bill not filled...

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NHAI is Best Judge to Decide Suitable land For Highway Construction: HC

Shyam Singh Vs State of U.P (Allahabad High Court)

HC held that National Highway Authority is the best judge to decide which land would be suitable for the construction of the Highways....

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Bail granted in GST evasion case after considering various relevant factors

Peeyush Kumar Jain Vs Union of India (Allahabad High Court)

Bail granted after considering various factors like applicant already paid INR 54.09 Crores; the amount of INR 196,57,02,539/- is already seized by the department; applicant has already spent more than 8 months in jail; applicant has not previous criminal history; etc....

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HC quashed Section 148 Notice for not recording valid section 151 satisfaction

Vikas Gupta Vs Union of India (Allahabad High Court)

Vikas Gupta Vs Union of India (Allahabad High Court) Important recent update on landmark Allahabad high court ruling in cases of Vikas Gupta & others vs UOI order dated 08 Septmber  2022 on fatal impact of lack of  Mandatory requirement of valid sec 151 approval on part of approving authority Held quashing notices u/s 148 […]...

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AO must pass provisional attachment order under GST only after recording his opinion

Varun Gupta (Proprietor of M/s SG Plastics)

Order of provisional attachment cannot be passed with complying with the conditions of forming an opinion, having a tangible material, etc....

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

Shanu Events Vs State of U.P (Allahabad High Court)

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 ...

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

Priya Vs ITO (Allahabad High Court)

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 ...

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

Singh Group Vs State Of U.P. (Allahabad High Court)

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 or...

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February 2023