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.
Allahabad High Court in Mohini Traders v. State of U.P., held that assessing authority must provide an opportunity for a personal hearing before passing an adverse order, regardless of whether assessee explicitly requested it
Discover the verdict and implications of the Pankaj Khare Vs Union of India case where the Allahabad High Court addressed GST exemption for practicing advocates.
Allahabad High Court in Delhivery Limited Vs State of U.P held that consigner or consignee has right to challenge GST order passed against Driver of Vehicle by presenting documents proving their ownership of the goods.
Allahabad High Court held that once the registration is granted, the same could be cancelled only in terms of the conditions prescribed under Section 29(2) and allegedly being a bogus firm is not a ground enumerated under Section 29(2) of the Central Goods and Services Tax Act, 2017.
Allahabad High Court in Madhyamik Shiksha Parishad vs. CESTAT, allows revival of appeal before CESTAT subject to payment of Pre-Deposit
Allahabad HC held that Indian made foreign liquor isn’t included in Reversed Entry Act of 2007, leading to nullification of entry tax demand on United Spirits Limited
Explore the detailed analysis of United Spirit Limited’s legal battle against entry tax in Uttar Pradesh. Allahabad High Court grants stay, citing jurisdiction issues. Know the background and judgment.
Allahabad High Court ruled that cancellation of GST registration cannot be solely based on labeling a firm as bogus. Court quashed orders passed by authorities
Allahabad High Court has upheld the tax penalty imposed on Jalsa Resorts under Section 74 of the Uttar Pradesh Goods and Service Tax Act (UPGST Act). The court found corroborative evidence supporting the imposition of the penalty.
