Allahabad High Court, in case of R.C. Infra Digital Solutions vs Union of India, has recently upheld validity of Notification No. 14/2017-Central Tax, affirming legality of appointments and powers of officers.
The petitioner, Akbar Ali Transport Services, was aggrieved by the lack of a show cause notice pertaining to the seizure of its vehicle, which was initiated under Section 129 of the GST Act. The court took cognizance of the fact that no specific notice was served on the petitioner before the truck was seized.
The Court observed that Section 75(4) explicitly requires an opportunity of hearing when an adverse decision is anticipated. Considering that both tax and penalties were imposed, and an adverse decision was contemplated, the Court held that the department was obligated to provide a hearing.
Allahabad High Court rules on CGST registration cancellation – adequate notice must be served, not just portal uploading. Detailed analysis and implications.
Allahabad High Court expressed displeasure over unpreparedness of standing counsel representing state government. Ccase involved Ram Verma v. State of U.P., and took note of standing counsel’s lack of preparation after around 10 minutes of argument.
Allahabad High Court rules: E-Way bill typo not penalized if no tax evasion intent. Case analysis of Hindustan Herbal Cosmetics vs. State of U.P. and Others.
Allahabad HC: Unless inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted under Article 226 of Constitution of India.
Allahabad High Court rules penalty invalid when terms of Show Cause Notice are met. Case details of Rathore Building Material vs Commissioner of State tax.
Allahabad High Court quashes detention order by Revenue, emphasizing the importance of specific, valid, and unchanging grounds. Full analysis of Jitendra Kumar vs State of U.P.
Allahabad High Court declares proceedings invalid due to faulty initiation. In-depth analysis of the judgment in Wave Distilleries Breweries Ltd. v. State of U.P.
