Allahabad High Court rules EVs bought before Oct 14, 2022, are ineligible for tax refund under the Uttar Pradesh Electric Vehicle Policy, citing strict exemption criteria.
Allahabad HC issued notice to Revenue as GST portal lacked an option to appeal against rejection of transitional credit in Form GST TRAN-1 due to clerical error.
Allahabad HC quashes GST order due to delay in uploading notice under the wrong tab, ruling that the petitioner did not get a fair chance to respond.
Allahabad HC sets aside penalty under Section 129(1)(b), citing CBIC clarification for Section 129(1)(a). Case remanded for reconsideration within two weeks.
Allahabad HC ruled that GST goods can’t be seized or penalized for taking a different route during transit if documents are genuine. Case: Exide Industries Ltd.
Allahabad High Court sets aside the GST cancellation order against Technosun India Pvt. Ltd., allowing the petitioner to file a fresh reply and receive a new order.
Allahabad High Court quashes GST order against Katyal Industries for failure to follow natural justice, allowing the petitioner to file a fresh reply.
Allahabad High Court quashes GST demand and appeal orders citing violation of Section 75(4) and natural justice. Case remanded for fresh adjudication.
On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act should be pressed in service and not proceedings under section 130 of the GST Act, read with rule 120 of the Rules framed under the Act.
Allahabad High Court quashes penalty on Gupta Mentha Oil under UP GST Act; orders refund within four weeks, finding search-based penalty unjustified.
