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Allahabad High Court

Pardon u/s. 306 Cr.P.C. doesn’t result in acquittal of offence under PMLA

October 4, 2023 1497 Views 0 comment Print

Allahabad High Court held that the pardon granted under Section 306 Cr.P.C. to a person in a scheduled offence would not ipso facto result in his acquittal in the offence under the Prevention of Money Laundering Act (PMLA).

Passing of detention order without recording any findings is unsustainable in law

September 25, 2023 1029 Views 0 comment Print

Allahabad High Court held that passing of detention order without recording any findings with regard to the submissions made by the assessee is unsustainable in the eye of law and liable to be quashed.

HC Quashes Order Denying Delay Condonation for ITR Filing After 20 Years

September 22, 2023 3765 Views 0 comment Print

Allahabad High Court’s ruling on ITR filing delay after 20 years. Analysis of Sri Kailash Chand Agarwal vs. Principal Commissioner case.

Allahabad HC Directs GST Department: Allow Form ITC-01 Filing

September 20, 2023 1845 Views 0 comment Print

Allahabad High Court’s judgment in Anupam Electricals and Electronics vs. State of U.P. grants relief to the petitioner for filing Form ITC-01 to claim Input Tax Credit (ITC)

Departmental inquiry against government servant not treatable as casual exercise

September 18, 2023 1476 Views 0 comment Print

Allahabad High Court held that a departmental inquiry against government servant is not to be treated as a casual exercise and accordingly suspension of Assistant Commissioner of State Tax without merit is liable to be quashed.

High Court upheld Tribunal’s decision to remand the matter for redetermination

September 16, 2023 531 Views 0 comment Print

This document discusses a tax case involving National Chemical and the Commissioner of Commercial Tax, including issues related to provisional assessments and discrepancies in chemical stocks during a survey.

Seizing authority to establish by evidence that e-way bill was reused: Allahabad HC

September 16, 2023 1638 Views 0 comment Print

Analysis of Allahabad High Court’s decision in BL Agro Oils Ltd. vs. State of U.P. regarding tax and penalty imposition due to alleged E-Way bill reuse.

GST Proceedings u/s 129(1)(b) is bad when owner of goods comes forward to pay penalty

September 13, 2023 1749 Views 0 comment Print

Allahabad High Court held that proceedings under section 129(1)(b) of the Uttar Pradesh Goods and Services Tax Act, 2017 is bad when the owner of the goods comes forward to pay the penalty.

Allahabad High Court stays payment of GST for grant of mining lease/royalty

September 12, 2023 4107 Views 0 comment Print

Allahabad High Court’s decision to stay GST payment for mining lease/royalty explained. Analysis of its impact and legal context.

Advocate’s Failure to Inform Client Doesn’t Justify Appeal Delay: Court Ruling

September 11, 2023 3633 Views 0 comment Print

Explore the Allahabad High Court judgment in Manoj Steel Traders Vs State of U.P. Learn why the court ruled that non-communication of an order by an advocate is not a valid reason for condoning delay in filing an appeal.

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