Sponsored
    Follow Us:

Allahabad High Court

Lack of legally trained mind, manifest arbitrariness in revocation of GST registration: HC

November 24, 2020 1929 Views 0 comment Print

Read about Ansari Construction vs Additional Commissioner GST case. Unnecessary harassment, incorrect show cause notice, and arbitrary decisions highlighted. Full court order

Provisional attachment order valid if Assessee not filed objection against Notice

November 24, 2020 1191 Views 0 comment Print

R. J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax (Allahabad High Court) From the perusal of Section 74(5) of the Act, it is evident that a person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax and interest under Section 50 and penalty @ […]

GST: Provisional attachment of Bank A/C & FD to protect interest of revenue was justified

November 24, 2020 1236 Views 0 comment Print

R. J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax (Allahabad High Court) From the perusal of Section 74(5) of the Act, it is evident that a person chargeable with tax may, before service of notice under sub-section (1), pay the amount of tax and interest under Section 50 and penalty @ […]

HC denies relief to CIT accused of Corruption & causing loss of Rs. 7.26 crores to revenue

November 4, 2020 1908 Views 0 comment Print

The petition is filed by retired official o quash charges in respect of offences of cheating, criminal conspiracy and Corruption against CIT(A).

GST TRAN-1 Form Revision application rejection without hearing arguments was unjustified

November 3, 2020 2358 Views 0 comment Print

R.P. Foam Pvt. Ltd. Vs Union of India (Allahabad High Court) In view of the submissions made at the bar and on perusal of the order dated 22.1.2020, it is clear that the rejection of the application is based upon the understanding that the GST TRAN-1 could not be filed on account of technical glitch […]

Power of seizure of goods -Customs Act – Section 110- Reasons to believe

October 22, 2020 9297 Views 0 comment Print

Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) & 2 Others (Allahabad High Court) It is clear from the statute that the power of seizure of goods under Section 110 of the Customs Act can be resorted to only when the Officer exercising the said power has ‘reasons to believe’ that the goods […]

E-way bill did not mention correct details- Decide case on Merits: HC

September 24, 2020 2298 Views 0 comment Print

Jaitron Communication Pvt. Ltd. Vs State Of U. P.  (Allahabad High Court) Admittedly, in the facts of the present case the petitioner did accept that the e-way bill with the vehicle did not contain correct description with regard to movement of goods. Another e-way bill (though not available with the vehicle, at the time of […]

Dishonour of Cheque: Drawee need not wait for 15 days if intention of drawer to not pay is clear

September 23, 2020 6438 Views 0 comment Print

Ravi Dixit Vs State of U.P. and Another (Allahabad High Court) Learned counsel for the petitioner has submitted that the summoning order is without compliance of provisions of Section 138 of the Act, 1881; the application has been falsely implicated due to enmity and financial dispute with the complainant and that cheques were dishonoured as […]

Allahabad HC rejects Bail plea of person accused of Smuggling Gold Biscuit

September 8, 2020 1404 Views 0 comment Print

After considering all the arguments advanced by the parties and the judgments relied upon by the parties and further considering to the nature of offence, its gravity and the evidence in support of it and the overall circumstances of this case, this Court is of the view that the applicant has not made out a case for bail.

HC set aside order cancelling GST registration

July 7, 2020 2211 Views 0 comment Print

Mayank Sikarwar Vs State of U.P. (Allahabad High Court) The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as ‘the Act), the petitioner filed an application for the revocation of […]

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728