The High Court found no evidence of intent to evade tax despite the address discrepancy in the invoice. It directed refund of the penalty collected from the petitioner.
The Court held that the proceedings should have been conducted under Section 129(1)(a) since the petitioner was the owner of the goods. The detention order was quashed and fresh action was directed on the basis of invoice valuation.
Although the applicants highlighted the prolonged pendency of the case, the Court found that factual and legal issues remained to be examined at trial. The proceedings were therefore not quashed.
Allahabad High Court set aside a GST refund rejection after the taxpayer was unable to upload an additional reply on the GST portal. The Court held that the portal must support supplementary replies to ensure proper adjudication and fair hearing.
The Allahabad High Court held that dismissal of a GST appeal on limitation grounds was unsustainable where the ex parte adjudication order was not properly communicated. The matter was remitted for fresh adjudication on merits.
The High Court ruled that improper uploading of notices on the GST portal prevented the taxpayer from responding within limitation. Fresh proceedings were directed after issuing proper notice.
The Court held that an advocate filing GST appeals and adopting a legal interpretation on behalf of a client cannot be prosecuted for conspiracy merely for performing professional duties.
The Allahabad High Court held the GST arrest illegal after finding that written grounds of arrest were not properly annexed to the arrest memo or furnished in compliance with Supreme Court guidelines.
The Allahabad High Court set aside appellate orders dismissing GST appeals as time-barred after holding that the Revenue failed to establish actual communication of orders. The Court ruled that limitation must be computed from the date of effective communication disclosed by the assessee unless rebutted with evidence.
The Allahabad High Court held that no pattern of unequal marking by different interview boards was established in the UPHJS 2016 recruitment process and dismissed the plea for moderation of marks.
