Allahabad High Court rules on Rule 86A of GST for blocking input tax credit. Clarifies scope, purpose, and limits of actions under the rule in RM Dairy case.
The petitioner by submitting Form 1 & 2 dated 8.3.2021 applied for the settlement of disputed tax for F.Y. 2008-09 under the VSV Act, 2020 inter-alia indicating the amount payable under the VSV Act, 2020 at Rs.6,05,387/-.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolving inter-authority disputes.
Allahabad High Court permits release of goods under UPGST Act 2017, subject to security, while allowing petitioner to appeal penalty.
Allahabad HC quashes ex-parte GST order against Lari Almira House, remanding the case for fresh adjudication with proper hearings and document supply.
Allahabad High Court held that no substantial question of law arise since Tribunal after thorough scrutiny concluded that invocation of revisionary proceedings u/s. 263 by PCIT was without any base. Thus, appeal filed by revenue dismissed.
The Allahabad High Court directed Bushrah Export House to approach the appellate authority for an Input Tax Credit refund claim of ₹98,62,180 under GST laws.
Allahabad High Court granted bail to applicant involved in criminal matter based on the principle of ‘bail is a rule and jail is an exception’ and also concluding that there are no chance of absconding.
Allahabad High Court held that non-production of documents which were relied upon by the department amounts to violation of principles of natural justice. Accordingly, impugned order liable to be quashed.
