Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
The offences u/s. 419, 420, 467 and 471 of Indian Penal Code, 1860 are covered under the definition of schedule offences as per Sections 2(1)(x) and 2(1)(y) of the Prevention of Money Laundering Act, 2002 (PMLA).
Allahabad High Court held that the resolution applicant cannot be saddled with new claims once a resolution plan has been approved. Thus, any new liability being fastened after the approval of the Resolution Plan would inherently and palpably be illegal.
Allahabad High Court rules on Rule 86A of GST for blocking input tax credit. Clarifies scope, purpose, and limits of actions under the rule in RM Dairy case.
The petitioner by submitting Form 1 & 2 dated 8.3.2021 applied for the settlement of disputed tax for F.Y. 2008-09 under the VSV Act, 2020 inter-alia indicating the amount payable under the VSV Act, 2020 at Rs.6,05,387/-.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolving inter-authority disputes.
Allahabad High Court permits release of goods under UPGST Act 2017, subject to security, while allowing petitioner to appeal penalty.
Allahabad HC quashes ex-parte GST order against Lari Almira House, remanding the case for fresh adjudication with proper hearings and document supply.
Allahabad High Court held that no substantial question of law arise since Tribunal after thorough scrutiny concluded that invocation of revisionary proceedings u/s. 263 by PCIT was without any base. Thus, appeal filed by revenue dismissed.
