Courts: Allahabad High Court
Find latest Allahabad High Court judgments, orders and case laws on Income Tax, GST, Company Law, Customs and other tax, business and legal matters.
Second proviso to section 40(a)(ia) must be read and given effect to retroactively
‘Part B’ of GST e-way bill- not required if distance is less than 50 KM
Goods transported within a distance of 50 km cannot be seized for non filling of Part B of E-Way Bill
Order not invalid for mere mention of word IGST instead of SGST/ CGST
Goods cannot be detained if e-way bill been Generated after movement of goods but before interception of the same by Dept.
State Govt. can prescribe documents for goods till e-way bill become applicable: HC
Tribunal cannot direct Registration U/s. 12AA in absence of satisfaction of Registering Authority
Incentive Bonus to workers as reward of good attendance & efficiency allowable
No seizure of goods if e-way bill generated before seizure order
HC refers e-way bill notification validity issue in UP to larger bench
Seizure of goods for mere Non-mentioning of Vehicle No. in E-Way Bill is illegal
GST: Goods seized in transit to be released on tax payment as per SCN
Penalty by State for e-way bill without any Authority to issue e-way bill not sustainable
Seizure of goods for not carrying E-way bill before the applicability of the same is illegal
Allahabad High Court judgments and orders cover a wide range of constitutional, taxation, commercial and other legal disputes. This TaxGuru page brings together Allahabad High Court case laws on Income Tax, GST, Customs, Company Law, insolvency, recovery, penalties, reassessment, writ proceedings and other matters relevant to taxpayers, businesses and professionals. Chartered Accountants, advocates, tax professionals, companies and other readers can use this page to research important rulings and understand the legal principles considered by the Court. The collection includes recent as well as significant earlier Allahabad High Court decisions published on TaxGuru. Case summaries and analysis help readers identify the issues, findings and implications of important judgments while providing access to developments in tax and commercial jurisprudence before the Allahabad High Court.
