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Landmark Rulings

Allahabad High Court — GST

271 rulings

  1. Allahabad High Court · 10 Sep 2026
    Allahabad High Court Upholds Validity of GST SCN under Section 74A(1) Despite Absence of Scrutiny under Section 61; Dismisses Writ Against Proposed ITC Denial on Alleged Bogus Sub-Contractors

    Neelkanth Entrepreneurs Private Limited Thru. Its Director vs State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax U.P. Lko. and another

    (2026) TaxCorp(IDT) 14761 (HC-ALLAHABAD)

  2. Allahabad High Court · 31 Aug 2026
    Calcutta High Court Declares GST Proceedings Against Deceased Proprietor Void Ab Initio; Orders Fresh SCN to Legal Heirs Only

    Gita Rani Pan vs Union of India & Ors

    (2026) TaxCorp(IDT) 14715 (HC-ALLAHABAD)

  3. Allahabad High Court · 28 Aug 2026
    Allahabad High Court Nullifies GST Demand Order for Breach of Mandatory Oral Hearing under Section 75(4) U.P. GST Act: Orders Fresh Adjudication

    Ved Enterprises Vs State of U.P. & Anr.

    (2026) TaxCorp(IDT) 14714 (HC-ALLAHABAD)

  4. Allahabad High Court · 21 Aug 2026
    Jurisdiction of Deputy Commissioner to Issue SCN under UPGST Act Upheld by Allahabad High Court: Assessee Barred from Raising Objection After Participating on Merits

    Nageen Traders and Molding India Pvt. Ltd.Thru. Director Abdul Rahim Khan vs State of U.P. Thru. Prin. Secy. State Tax Dept.. Govt. Lko. and 2 others

    (2026) TaxCorp(IDT) 14688 (HC-ALLAHABAD)

  5. Allahabad High Court · 13 Aug 2026
    Allahabad High Court Mandates Cash Refund of GST to Deregistered Assessee, Rejects Redundant ITC Re-credit

    Vossloh Cogifer Turnouts India Pvt. Ltd. Vs State Of U.P.

    (2026) TaxCorp(IDT) 14656 (HC-ALLAHABAD)

  6. Allahabad High Court · 08 Aug 2026
    Allahabad High Court Quashes GST Section 74 Order for Violation of Natural Justice: Assessee Denied Sufficient Opportunity to Respond to Bulk SCN

    Akhilesh Traders Vs Directorate General of GST Intelligence & Ors

    (2026) TaxCorp(IDT) 14638 (HC-ALLAHABAD)

  7. Allahabad High Court · 07 Aug 2026
    Allahabad High Court Invalidates GST Proceedings Due to Premature Personal Hearing Before Reply Deadline

    Sugih Energy India Private Limited Vs State of UP & Anr.

    (2026) TaxCorp(IDT) 14636 (HC-ALLAHABAD)

  8. Allahabad High Court · 07 Aug 2026
    Allahabad High Court Quashes UPGST Penalty Order for Breach of SCN Limits—Jurisdictional Error Found in Doubling Proposed Penalty

    Jay Dee Enterprises Vs Deputy Commissioner State Tax SGST & Anr

    (2026) TaxCorp(IDT) 14634 (HC-ALLAHABAD)

  9. Allahabad High Court · 05 Aug 2026
    Allahabad High Court Annuls GST Section 73 Order for FY 2020-21 Citing Breach of Audi Alteram Partem and Procedural Fairness

    Jai Maa Santoshi vs State of U.P.

    (2026) TaxCorp(IDT) 14628 (HC-ALLAHABAD)

  10. Allahabad High Court · 24 Jul 2026
    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)

  11. Allahabad High Court · 15 May 2026
    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)

  12. Allahabad High Court · 23 Jun 2026
    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)

  13. Allahabad High Court · 18 May 2026
    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)

  14. Allahabad High Court · 20 May 2026
    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)

  15. Allahabad High Court · 10 Jun 2026
    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)

  16. Allahabad High Court · 09 Jun 2026
    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)

  17. Allahabad High Court · 08 Jun 2026
    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)

  18. Allahabad High Court · 04 Jun 2026
    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)

  19. Allahabad High Court · 27 May 2026
    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)

  20. Allahabad High Court · 26 Mar 2026
    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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