Petitioner has challenged order passed by first appellate authority. Petitioner engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the GST Act.
Once the lubricant became a taxable item at the hands of the manufacturer and importer, it became non-VATable good for the trader, therefore, ITC in relation to lubricants was required to be reversed.
Learn about the Allahabad High Court’s ruling on GST registration cancellation and natural justice issues in the case of Envicon Technologies India Pvt Ltd.
Explore the Allahabad High Court’s interim order on penalty recovery under GST in Khandelwal Khad Beej Bhandar Vs State of UP and another case.
No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Petitioner became aware only after when order was uploaded on the tab “view additional notices and orders”.
In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’.
Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as not maintainable if the High Court itself has directed the petitioner to pursue an alternative remedy under this provision.
It was argued on behalf of the revenue that tribunal was not justified in passing the order as it is an admitted fact that huge cash was deposited in the bank account of the assessee, which was totally contrary to the agreement hence provisions 69A were attracted.
The officers of D.G.G.I., Meerut Zonal Unit received an information that a racket is indulged in creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services.
The Allahabad High Court ruled that workers in a statutory canteen operated by a contractor are not employees of Hindustan Aeronautics Ltd. under labor laws.
