Allahabad High Court held that imposition of penalty due to delay in generation of e-way bill unjustified as delay was due to technical glitches on portal. Thus, imposition of penalty for mere technical errors, without having any potential financial implications, unjustified.
Allahabad High Court ruling on Murli Packers’ appeal under CGST Act, extending the benefit of Section 14 Limitation Act to overcome dismissal based on time limitation.
Read the full judgment of Allahabad High Court in Commissioner Vs Peethambra Granites case, upholding 5% sales tax on granite stone blocks and pieces. Analysis of entry No.109 explained.
Allahabad High Court’s judgment condoning 1365 days delay in a tax appeal, analyzing reasons and legal justifications. Key insights on delay condonation in tax cases.
Allahabad High Court’s detailed judgment in Ashoka P.U. Foam (India) Pvt. Ltd. vs. State of U.P. highlights the significance of proving intent in tax evasion cases, emphasizing the need to distinguish technical errors from deliberate actions under UPGST.
Read the detailed analysis of Allahabad High Court’s judgment on penalty for non-filing of Part B of e-way bill. Learn why the court quashed the order and allowed the petition.
Allahabad High Court clarifies CGST Act limitations. Section 5 of the Limitation Act doesn’t apply to Section 107. Key insights from Garg Enterprises case.
Dive into the Veira Electronics case against the State of U.P. in Allahabad High Court. Explore the challenge to the Central Tax appeal deadline extension, focusing on Sections 129 and 130 of the CGST Act.
Explore the Allahabad High Court decision in Akbar Ali Transport Services vs. State of U.P. Learn about the opportunity of hearing granted before penalty orders. Read the full judgment for insights.
Allahabad High Court quashes penalty on Roli Enterprises for failing to fill Part ‘B’ of e-Way Bill, citing no intent of tax evasion.
