When it’s established as a legal principle that an assessee isn’t obligated to request a ‘personal hearing,’ the Assessing Authority must still provide this opportunity before making an adverse order. Therefore, marking ‘No’ in the personal hearing choice holds no legal consequence.
Allahabad High Court quashes GST registration cancellation citing lack of reasons in orders, impacting petitioner’s business rights. Detailed judgment analysis included.
Allahabad HC admits writ in Abdul Rahman & Sons Vs Union of India, ruling no provision for appeal against IGST order before U.P. GST Appellate Authority.
Allahabad HC directs N.G.K Infra Ventures to file an appeal u/s 107 of GST Act, emphasizing the utilization of appeal provisions in tax disputes.
Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates the proceedings. Learn more about the case.
Read the full judgment of Hira Lal Arun Kumar vs State Of U.P. (Allahabad High Court) where penalties for transporting goods without GST e-way bill were overturned.
Allahabad HC rules hearing opportunity mandatory under Section 75(4) of GST Act for tax liability determinations. Full analysis of Eveready Industries vs. State of U.P. case.
The Allahabad HC orders a merit hearing for a retired employee’s GST irregularity inquiry, dismissed earlier as premature. Read the detailed judgment here.
Allahabad High Court rules that tax liability quantification cannot be done under Section 130 of the GST Act, setting aside an ex parte order.
Commissioner of Customs vs Disha Tulsiani: Allahabad High Court dismisses revenue appeals over confiscation of 3.5 kg gold bars under Customs Act, citing low monetary limits.
