Allahabad High Court held that cancellation of GST registration without following condition prescribed under Rule 21 of GST Rules merely on the bass of reflection of HSN/SAC Code in registration application is not sustainable.
Allahabad High Court sets aside GST demand against Jindal Communication, citing confusion over turnover attributed to two firms sharing the same PAN.
Allahabad High Court quashes CGST Section 74 order against Singh Electrical Store due to lack of reasoning on fraud or misstatement. New hearing ordered.
Allahabad High Court examines if GST assessment for FY 2017-18 was time-barred, considering extensions to the limitation period.
Dealers registered under Value Added Tax Act (VAT Act), 2008 were duty bound to reverse or debit the input tax credit as prescribed under Section 13(6) of the VAT after the discontinuation of business by the operation of law.
Allahabad High Court quashes GST order against Laskin Engineering for denying personal hearing, violating natural justice and Section 75(4).
Allahabad HC upheld ITAT’s decision in PCIT vs Sapna Gupta, ruling the Section 153D approval was mechanical, invalidating the assessment proceedings.
Allahabad High Court quashes GST demand against Merino Industries, imposing ₹20,000 cost on official for denying hearing, highlighting increasing burden on courts due to such violations.
Allahabad HC directs U.P. State to clarify STO’s power to impose GST penalty under Rule 86B and Section 129.
Allahabad HC upheld GST order as valid due to taxpayer’s failure to respond to notices and show cause, confirming tax, interest, and penalty liabilities.
