Allahabad High Court determines jurisdiction in faceless assessments based on the assessee’s PAN residence. Learn about the implications and court ruling.
Analysis of Allahabad High Court judgment on limitation period prescribed in special statutes versus the Limitation Act.
Regarding Section 14 of the IBC, court clarified that moratorium only applies to corporate debtor, not to natural persons like directors for their vicarious liability.
In PCIT Vs Mahabir Jute Mills Lts., the Allahabad High Court ruled that if books of accounts are not objected to, the AO cannot disturb gross profit rates. Detailed analysis here.
Allahabad High Court rules plant and machinery sold post-business closure as capital goods, exempt from UPVAT. Detailed analysis of judgment and implications.
GST: Reason is heart beat of every conclusion. In absence of reasons order becomes lifeless. Non recording of reasons renders order to be violative of principles of natural justice.
Allahabad High Court rules against Rajshi Processors for wrongful ITC claims based on non-existent firms. Learn about the judgment and its implications on GST Section 16.
Allahabad HC rules that the burden to prove double movement of goods under UPGST lies with the department, quashing seizure and penalty orders against K Y Tobacco Works Pvt Ltd.
Allahabad High Court rules that without intent to evade tax, penalties under Section 129(3) of UP GST Act are unsustainable. Prahlad Rai Vijay Kumar case.
Allahabad HC imposes heavy costs & disciplinary action on GST officers for not providing personal hearings. NS Agro and Engineering Products Vs State of U.P.
