Allahabad HC rules non-filing of a certified copy in e-appeals is a technical issue, not grounds for dismissal. Appeal must be heard on merit.
Allahabad High Court rules confiscation proceedings under Section 130 of CGST Act cannot be initiated for excess stock; tax must be assessed under Sections 73 or 74.
Allahabad High Court directed departmental officer to furnish all documents referred in show cause notice with regard to cancellation of GST registration and also directed to pass speaking order post filing of reply by the petitioner.
Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed.
Allahabad HC rules in Vishal Steel Supplier case that GST law does not require disclosure of the transportation route for goods. Detention orders quashed.
Allahabad High Court grants bail to Gurmeet Singh Batra in a ₹2645.29 crore GST scam case involving fake firms and fraudulent input tax credit claims.
Allahabad High Court held that in case of excess stock found at the time of survey proceedings u/s. 73/74 of GST Act should be initiated. Accordingly, initiating proceedings u/s. 130 read with rule 120 unsustainable and liable to be quashed.
The Allahabad High Court quashes GST penalty on Spirare Energy due to a minor E-Way Bill error. No evidence of tax evasion was found. Refund ordered within a month.
Allahabad High Court ruled on improper initiation of proceedings under Section 130 of the GST Act in PP Polyplast Pvt Ltd case, emphasizing Sections 73/74.
Madras HC sets aside GST appellate order rejecting refund appeal by Kasturi & Sons Pvt. Ltd. due to procedural delay in hard copy submission.
