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Allahabad High Court Nullifies GST Penalty by Transit State for E-Invoice Absence, Emphasizes Territorial Tax Incidence and Interstate Commerce Protection
Maruti Enterprises vs State of U.P. and another
(2026) TaxCorp(IDT) 14600 (HC-ALLAHABAD)
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Allahabad High Court Recognizes Excess DRC-03 Payment During Investigation as Valid Pre-Deposit for GST Appeal; GSTN Directed to Resolve Technical Linking Issues
Novitech Health Care Private Limited Vs Commissioner CGST & Central Excise, Commissionerate Agra & Ors.
(2026) TaxCorp(IDT) 12523 (HC-ALLAHABAD)
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Allahabad High Court Quashes GST Adjudication for Failure to Serve Physical Notice Post-Registration Cancellation: Reinforces Principles of Natural Justice
Laxmi Electricals and Construction Company vs State of U.P. and Another
(2026) TaxCorp(IDT) 12506 (HC-ALLAHABAD)
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Allahabad High Court Nullifies UPGST/CGST Adjudication Order for Failure to Specify Penalty in Statutory Form DRC-01
Comfort Battery vs Additional Commissioner Central Goods and Services Tax
(2026) TaxCorp(IDT) 12501 (HC-ALLAHABAD)
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Allahabad High Court Directs Assessee to GSTAT as Tribunal Now Functional: Deposits Made Under Writ to be Treated as Pre-Deposit u/s 112(8) CGST Act
Sakshi Timber Merchant vs Assistant Commissioner State Tax Block I Shahjahanpur and Another
(2026) TaxCorp(IDT) 12484 (HC-ALLAHABAD)
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Allahabad High Court Declares Arrest and Remand under CGST Act Illegal for Absence of Mandatory DIN and Procedural Safeguards
Ashish Tyagi v. Director General of GST Intelligence & Ors.
(2026) TaxCorp(IDT) 12436 (HC-ALLAHABAD)
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Allahabad HC Quashes ITC Blocking for Lack of “Reason to Believe” Under Rule 86-A of UP GST Rules in Mohan Milkfoods Case
Mohan Milkfoods Private Limited vs Joint Commissioner (Corporate-2), State Tax and 2 Others
(2026) TaxCorp(IDT) 12428 (HC-ALLAHABAD)
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Allahabad High Court Upholds Validity of CGST Authority’s Show-Cause Notice under Health Security and National Security Cess Rules Despite Rubber Stamp Error: Pan Masala Manufacturer Denied Pre-emptive Relief
Dev Trading Company v. Union of India and 2 Others
(2026) TaxCorp(IDT) 12426 (HC-ALLAHABAD)
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Allahabad High Court Grants Bail in Alleged Rs. 45.84 Crore GST ITC Fraud; Emphasizes Personal Liberty, Speedy Trial, and Evidentiary Safeguards
Shakib Qureshi Vs Anti Evasion CGST & Ors
(2026) TaxCorp(IDT) 12414 (HC-ALLAHABAD)
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Allahabad High Court Shields Tax Advocates: FIR and Charge Sheet Against GST Counsel for Professional Conduct Quashed, Court Upholds Right to Legal Representation
Samarpan Jain vs State Of U.P. And 2 Others
(2026) TaxCorp(IDT) 12397 (HC-ALLAHABAD)
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Allahabad High Court Quashes GST Adjudication Order for Non-Service of Physical Notice Post Registration Cancellation; Reaffirms Statutory Right to Hearing
Steps Care India vs Commissioner of State Tax and Another
(2026) TaxCorp(IDT) 12231 (HC-ALLAHABAD)
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Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case
Anand and Anand (Law Firm) v. The Principal Commissioner Central Goods & Services Tax And 2 Others
(2026) TaxCorp(IDT) 12162 (HC-ALLAHABAD)
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Allahabad High Court Quashes Remand Order for Non-Service of Written Grounds of Arrest Under GST Act; Clarifies "Reasons to Believe" Need Not Be Furnished to Arrestee
Jai Kumar Aggarwal v. Directorate General of GST Intelligence & Ors.
(2026) TaxCorp(IDT) 12155 (HC-ALLAHABAD)
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Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries
Satish Kumar Verma vs Shri Kamta Prasad, Executive Director, U.P. State Employees Welfare Corporation
(2026) TaxCorp(IDT) 12105 (HC-ALLAHABAD)
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Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause
Areeba Constructions and Suppliers vs Assistant Commissioner State Tax
(2026) TaxCorp(IDT) 12060 (HC-ALLAHABAD)
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Allahabad High Court Prohibits Inclusion of Judges’ Names When Citing Judgments in Legal Pleadings; Grants Bail to Chinese National Accused under CGST Act
Alice Lee @ Li Tengli vs Union of India
(2026) TaxCorp(IDT) 11984 (HC-ALLAHABAD)
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Allahabad High Court Clarifies: Composite Show Cause Notice Under Section 73/74 May Encompass Multiple Tax Periods and Noticees, Limitation to Be Calculated from Earliest Financial Year
SA Aromatics Pvt Ltd and another vs Union of India and 5 others
(2026) TaxCorp(IDT) 11949 (HC-ALLAHABAD)
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Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts
Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.
(2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)
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Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement
Simla Gomti Pan Products Pvt. Ltd Vs Commissioner of State Tax U.P. Commissioners Office Lko. and 2 others
(2026) TaxCorp(IDT) 11880 (HC-ALLAHABAD)
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Allahabad High Court Invalidates GST Demand Issued in Deceased Proprietor’s Name, Emphasizes Mandatory Notice to Legal Representatives
Sambul Shahid Vs State of U.P.
(2026) TaxCorp(IDT) 11872 (HC-ALLAHABAD)
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