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Allahabad High Court

Right to personal hearing & object SCN cannot be compromised if SCN not uploaded on GST portal

April 10, 2024 1101 Views 0 comment Print

Understand the implications of Allahabad HC’s ruling on the right to object show cause notices on GST portal. Learn how non-uploading affects rights and legal proceedings.

Section 50(2) of PMLA empowers to summons any connected person during investigation: Allahabad HC

April 10, 2024 1743 Views 0 comment Print

Allahabad High Court held that provisions of section 50(2) of PMLA Act empowers Directorate of Enforcement to summon any person whose attendance he considers necessary whether to give evidence or to produce any records during the course of any investigation/ proceeding.

Allahabad HC quashes Estimation-Based Confiscation & Penalty, Citing Lack of Verification & Delay

April 7, 2024 2760 Views 0 comment Print

In Eco Plus Steels Pvt. Ltd. vs State of U.P., the Allahabad High Court rejects confiscation & penalty based on estimation, citing lack of physical verification & undue delay.

HC Sets Aside Order for absence of date, time & venue of Personal Hearing details in SCN

April 6, 2024 1398 Views 0 comment Print

Dive into the detailed analysis of Virat Agencies Vs State of U.P. case from the Allahabad High Court, covering objections, violation of natural justice, and the final verdict.

Section 129(3) Penalty Proceedings Invalid When Search & Seizure carried out at Petitioner’s Godown

April 5, 2024 1668 Views 0 comment Print

Review the judgment of Poddar Trading Company vs. Commissioner from Allahabad High Court regarding the challenge to penalty orders under the Uttar Pradesh Goods and Services Tax Act.

UP Entry Tax Act: Assessment of IMFL cannot be done under New 2007 Act

April 2, 2024 438 Views 0 comment Print

Read how Allahabad High Court set aside entry tax orders against United Spirits Limited, citing jurisdictional issues with the UP Entry Tax Act. Analysis and implications explained.

No penalty for Unfiled Part B of E-way bill due to technical difficulties

March 29, 2024 3942 Views 0 comment Print

Explore the Allahabad High Courts landmark ruling in Precision Tools India vs State of Uttar Pradesh regarding penalties for non-filing of Part B of the E-Way Bill due to technical issues. Detailed analysis and implications provided.

Order passed by an authority cannot go beyond scope of show cause notice

March 28, 2024 16065 Views 0 comment Print

Delve into the Allahabad High Courts verdict on illegal mining in Ramlala Vs State of U.P. Understand the significance of show cause notices and the scope of subsequent orders.

Goods accompanied with E-way bill & relevant Documents: HC Quashes Penalty & seizure order

March 28, 2024 1143 Views 0 comment Print

Read about the judgment by the Allahabad High Court in Axpress Logistics India Pvt. Ltd. vs. Union of India, where the seizure of goods was set aside due to procedural irregularities.

Allahabad HC quashes GST penalty due to lack of intent to evade tax

March 28, 2024 1602 Views 0 comment Print

Read about the Allahabad High Court judgment in Shyam Sel And Power Limited vs. State Of U.P., where GST penalty was quashed due to lack of intent to evade tax.

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