Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.
Read judgment of Allahabad High Court in Shahil Traders Vs State of U.P., discussing E-way bills and goods ownership, leading to quashing of penalty and detention orders.
HC court pointed out the baselessness of revenue’s claim that petitioner was not owner, given that the e-way bills, which are legally recognized as documents of title to the goods, were accompanying the goods in transit.
In a recent judgment, the Allahabad High Court granted one month to the assessee, M/s Abhay Traders, to submit a reply to a vague and invalid show cause notice alleging bogus purchases.
The Allahabad High Court dismissed a petition challenging the appointment of Commissioners of Income Tax (Appeals) stating that the Act of 1961 vests jurisdiction with the Central Government for such appointments.
Dive into the legal challenge against Section 69 of CGST Act. Sri Vikram Chaudhary vs. Union of India. Arrest, confession, and constitutional arguments explored.
A detailed analysis of the bail case involving Ravinder Nath Sharma and the Union of India at the Allahabad High Court. Get insights into the court’s judgment related to GST recovery and illegal arrest allegations.
Allahabad High Court held that the scope of decision u/s. 148A(d) of the Income Tax Act is limited to the existence or otherwise of information which suggests that income chargeable to tax has escaped assessment. The same would otherwise remain subject to reassessment order passed u/s 148 of the Income Tax Act.
Read judgment of Sunil Enterprises vs. Commissioner Commercial Tax by Allahabad High Court. Court overturned Adjudicating Authority’s order, highlighting violation of natural justice principles when an order is passed prematurely.
HC held that in case where assessee has disputes all the facts and allegation stated in the show cause notice the requirement of issuance of DRC-01A would be mere formality however, if issuance of DRC-01A would have serviced any benefit to the assessee, it would have been imperative for the court to enforce such notice on the Revenue Authorities.
