Allahabad High Court’s judgment on the restoration of GST registration due to unavoidable circumstances. Analysis of the case and its implications.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
Allahabad High Court addresses Income Tax Act, reaffirming that appealable orders must be pursued before invoking writ jurisdiction. Learn more.
Allahabad High Court held that imposition of penalty under section 129(3) of the UPGST untenable as no observation has been made with regard to intent to evade payment of tax.
Allahabad High Court sets aside goods seizure, citing no GST provision for declaring transportation routes. Analysis of the Om Prakash Kuldeep Kumar case.
Allahabad High Court quashes a GST penalty under Section 129, citing arbitrary actions and no intent to evade tax, imposing heavy costs on the Revenue.
Allahabad High Court held that argument regarding no intention to avoid payment of tax not whispered in the writ petition. Hence, held that the petitioner cannot be permitted to argue the case without there being any pleading in support of his arguments.
Allahabad High Court held that for imposition of penalty under section 129(3) of the Central Goods and Services Tax Act, 2017 [CGST Act] intention to evade payment of tax is a pre-requisite. No penalty u/s 129(3) as there was no intent on part of petitioner to evade tax.
Allahabad High Court held that GST is not chargeable on premium and lease rent on plots allotted to hospital against lease granted for more than 30 years. Accordingly, communication demanding deposit of GST liable to be quashed.
Explore the case of Shyam Sel And Power Limited vs. State of U.P. in Allahabad High Court. The verdict emphasizes the role of intent in invoking CGST Act provisions.
