The Allahabad High Court quashed a stamp duty order against Ramvati Rathore, ruling the land was agricultural, and ordered a refund of the amount paid.
Allahabad HC quashes orders penalizing Raghuveer Ispat Pvt Ltd under UP GST Act for expired e-way bill, directing refund of deposited tax and penalty.
Held that the land in question was purchased as an agricultural land and at the time of survey, it was also not in dispute that the proceedings of Section 143 of UPZA and LR Act were not initiated and the land in question was not declared as an abadi land.
Allahabad High Court grants bail to Pradip Kumar Jain and Devendra Kumar Jain in a GST fraud case involving fake ITC claims, with specific conditions.
Allahabad HC overturns penalty on Nanhey Mal Munna Lal due to typographical error in e-way bill; directs refund of any deposited amount.
Boroplus Antiseptic Cream was a ‘medicated ointmnet’ and was liable to be taxed at 5% under ‘drugs and medicines’ in Entry 41 Schedule II in absence of specific evidence including expert opinions, industry standards, etc. to justify the reclassification.
Allahabad High Court ruled that excess stock found during inspection cannot justify confiscation under Section 130 of the GST Act. Case: Vijay Trading Co. vs. Commissioner.
The Allahabad High Court ruled that excess stock in a GST survey should trigger proceedings under Sections 73 & 74, not confiscation under Section 130.
Allahabad High Court sets aside GST orders against Shree Om Steels, ruling that proceedings under Section 130 of the UPGST Act were improperly initiated.
Allahabad High Court quashes GST orders against Havells India Ltd, citing a prior e-way bill download. Judgment follows Mahalaxmi Traders case precedent.
