Allahabad High Court quashes orders in Vishva Electrotech Ltd. case, clarifying ownership of goods under GST rules and enforcing compliance with 2018 circular.
Allahabad High Court quashes GST orders against A.V. Pharma for exceeding time limits under U.P. GST Act, ruling accounts must be de-freezed.
The Allahabad High Court ruled that road tax exemption for EVs under the UP policy applies only to vehicles purchased within Uttar Pradesh.
Allahabad HC sets aside penalty on goods in transit with valid tax invoice and E-Way Bill, citing improper reliance on suspended GST registration.
Allahabad High Court quashed a GST cancellation order citing a violation of natural justice due to the absence of a hearing. Legal principles reinforced in the case.
The offences u/s. 419, 420, 467 and 471 of Indian Penal Code, 1860 are covered under the definition of schedule offences as per Sections 2(1)(x) and 2(1)(y) of the Prevention of Money Laundering Act, 2002 (PMLA).
Allahabad High Court held that the resolution applicant cannot be saddled with new claims once a resolution plan has been approved. Thus, any new liability being fastened after the approval of the Resolution Plan would inherently and palpably be illegal.
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.
