Allahabad HC ruled that non-submission of a show-cause notice reply is not valid grounds for GST registration cancellation, citing lack of proper reasoning.
Allahabad HC hears Jai Shree Traders’ GST dispute with UP authorities, orders release of detained goods on bank guarantee, and schedules further proceedings for January 2025.
Allahabad HC rules in Ahs Steels Vs Commissioner, mandating alternative service methods for GST notices after registration cancellation.
Allahabad High Court held that passing of ex-parte order cancelling GST registration without giving any opportunity of hearing is against the principle of natural justice. Accordingly, order quashed.
Allahabad High Court dismisses Umair Traders’ appeal in a GST case citing limitation. The Court upholds the strict application of time limits under GST provisions.
Allahabad HC quashes GST appeal rejection due to delay, citing lack of reasoning. Appellate authority ordered to reassess and provide a reasoned decision in 3 months.
Allahabad High Court held that invocation of provisions of section 129(1)(b) of the GST Act not justified when consignor with tax invoice and e-way bill claim himself to be the owner of the goods.
Allahabad High Court held that if excess stock is found at the time of survey, 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
Allahabad High Court held that benefit of Input Tax Credit in case of mentioning of wrong GSTIN of recipient needs to be analysed as per Circular No. 183/15/2022-GST. Accordingly, order set aside with direction.
Allahabad HC quashes tax recovery against petitioner after vehicle seizure by financier, citing financier’s liability for tax payments post-seizure.
