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Allahabad High Court

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.

Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases

September 9, 2023 1578 Views 0 comment Print

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) – Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods

Validity of Section 148 Notice Without DIN, Considering Acknowledgment & Objection

September 4, 2023 3006 Views 0 comment Print

Dive into the Allahabad High Court’s judgment in Chandra Bhan Vs Union Of India, which rules on the validity of manual notices issued under Section 148 of the Income Tax Act without DIN.

Goods exempted from e-way bill requirements can’t be detained for lacking e-way bill

September 1, 2023 1983 Views 0 comment Print

Analysis of J.K. Cement Ltd. vs State Of U.P. case where goods detained for e-way bill were exempted at the relevant time. Insights into Allahabad High Court’s decision.

Adjudicating Authority must provide hearing opportunity before passing an adverse order

August 29, 2023 2409 Views 0 comment Print

Analysis of B.L. Pahariya Medical Store Vs State of U.P.: Allahabad High Court emphasizes the importance of personal hearing before passing adverse orders.

Dharampal Satyapal Ltd. Challenges Authority of GST Council to hike GST Rate

August 29, 2023 2739 Views 0 comment Print

Analysis of Dharampal Satyapal Limited’s case against the GST Council’s decision to change the classification and GST rate of coated illaichi.

Seizure memo in GST MOV-06 not sustained as authority failed to record finding on submission by petitioner

August 23, 2023 1263 Views 0 comment Print

Allahabad High Court held that seizure memo could not be sustained in the eye of law as authorities below have not recorded any findings with regard to submission of the petitioner with regard to that there was break down of the vehicle and the driver fell ill in the matter of e-way bill expiry.

Delay Condoned for Tax Deposit Under Vivad Se Vishwas Due to External Factors

August 22, 2023 2727 Views 0 comment Print

Allahabad High Court held that delay of three days in depositing the arrears of tax under Direct Tax Vivad Se Vishwas Act, 2020 due to unforeseen and extraneous circumstances that were beyond the control of the petitioner is condonable.

HC Quashes Section 263 Order and Imposes Rs 10,000 Cost on PCIT

August 18, 2023 10926 Views 0 comment Print

Allahabad High Court quashes Section 263 order and imposes cost of Rs 10,000 on PCIT for lack of proper opportunity. Analysis of the judgment in M.L. Chains Vs PCIT case.

Claim of ITC through GSTR-3B justified since Form GST ITC-02 was not live on common portal

August 9, 2023 5565 Views 0 comment Print

HC set aside demand raised on ground that assessee instead of passing ITC through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of Revenue Department was not correct since Form ITC-02 was not live on common portal.

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