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HC - Allahabad High Court Dismisses Writ Against ITC Inadmissibility Order, Citing Alternative Remedies.
Universal Enterprises vs. Union of India and Anr.
(2023) TaxCorp(IDT) 8195 (HC-ALLAHABAD)
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HC - Allahabad High Court Quashes GST Order for Lack of Personal Hearing, Citing Mohini Traders Precedent.
Gaurav Enterprizes vs. State of U.P. and Anr.
(2023) TaxCorp(IDT) 8194 (HC-ALLAHABAD)
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HC - Allahabad HC Recognizes Personal Tragedies: Mandates GST Registration Restoration Amidst Non-Compliance.
Ennkay Timbers and Anr. vs. State of U.P. & Ors.
(2023) TaxCorp(IDT) 8175 (HC-ALLAHABAD)
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Allahabad High Court Rules in Favor of Vivo for Cumulative ITC Adjustment, Sets New Precedent
Vivo Mobile India Private Ltd vs UOI and 4 ors.
(2023) TaxCorp(IDT) 8171 (HC-ALLAHABAD)
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HC - Allahabad High Court Overturns GST Registration Cancellation, Affirms Independent Adherence to Statutory Mechanisms in Environmental and Tax Matters.
Vidya Coal Depot vs. Additional Commissioner Grade (Appeal) II & Anr.
(2023) TaxCorp(IDT) 8161 (HC-ALLAHABAD)
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HC - Allahabad HC: Non-Specification of Transport Route Not a Basis for Goods Detention under GST.
Om Prakash Kuldeep Kumar vs. Additional Commissioner Grade-2 & Anr.
(2023) TaxCorp(IDT) 8151 (HC-ALLAHABAD)
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HC - Allahabad HC Emphasizes Intent for Tax Evasion as Crucial; Quashes Detention Orders in E-Way Bill Case.
Shyam Sel and Power Ltd vs. State of U.P. & Ors
(2023) TaxCorp(IDT) 8143 (HC-ALLAHABAD)
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HC - Allahabad HC Orders Release of Goods Accompanied by E-Way Bill and Invoice, Citing Compliance with Section 129(1)(a).
Western Carrier India Ltd. vs. State of U.P.
(2023) TaxCorp(IDT) 8077 (HC-ALLAHABAD)
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HC - Allahabad HC Sets Aside Order Due to Lack of Opportunity for Personal Hearing, Cites Violation of Natural Justice Principles.
Santosh Traders Thru Proprietor Santosh Kumar Gonda vs. State of U.P.
(2023) TaxCorp(IDT) 8029 (HC-ALLAHABAD)
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HC - Allahabad HC Mandates Opportunity for Hearing as an "Expropriatory Action" in Tax Assessment; Breach of Section 75(4) Mandate.
Party Time Hospitality vs. State of U.P.
(2023) TaxCorp(IDT) 8025 (HC-ALLAHABAD)
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HC - Allahabad HC Quashes Detention of Goods and Penalty Under GST Act.
Khan Enterprises vs. Additional Commissioner & Anr.
(2023) TaxCorp(IDT) 8024 (HC-ALLAHABAD)
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HC - Allahabad HC Emphasizes Minimal Hearing Opportunity Before Passing Adverse Orders.
B L Pahariya Medical Store vs. State of U.P. & Anr.
(2023) TaxCorp(IDT) 7970 (HC-ALLAHABAD)
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HC - Allahabad HC Rules Order Communicated to Assessee's Advocate as 'Deemed Service'.
Manoj Steel Traders vs. State of U.P.
(2023) TaxCorp(IDT) 7968 (HC-ALLAHABAD)
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HC - Allahabad HC Grants Bail in Arrest Due to 'Illegal' Grounds, Considering Absence of Taxes, Penalty, and Compoundable Offences.
Ravinder Nath Sharma vs. UOI
(2023) TaxCorp(IDT) 7892 (HC-ALLAHABAD)
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HC - Allahabad HC Directs Sum Deposition to Set Aside Ex-Parte Order and Restore Equitable Balance.
Dr. Ambedkar Enterprise vs. The State of U.P. and Anr.
(2023) TaxCorp(IDT) 7890 (HC-ALLAHABAD)
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HC - Allahabad HC Orders Assessee to File Reply to SCN Absent Case Foundation Details.
Abhay Traders vs. Commissioner of Commercial Tax
(2023) TaxCorp(IDT) 7834 (HC-ALLAHABAD)
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HC - Allahabad HC grants interim bail in alleged ITC-fraud case, satisfied with "a case for proper construction of Section 69 of the CGST Act, 2017" and noting Revenue's uncertainty regarding the offense committed.
Ashish Kakkar vs. UOI & Anr.
(2023) TaxCorp(IDT) 7824 (HC-ALLAHABAD)
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HC - Allows Bail, Citing Co-Accused Already Enlarged on Bail, Filing of Charge-Sheet, and Compoundable Offence under CGST Act, 2017 as Grounds to Grant Interim Relief.
Amit Gupta vs. DGGI
(2023) TaxCorp(IDT) 7823 (HC-ALLAHABAD)
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The maximum punishment under Section 132(1)(a) of the Act, 2017 is five years which is triable by Magistrate.
Vivek Mishra vs. UOI
(2023) TaxCorp(IDT) 7714 (HC-ALLAHABAD)
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Merely because no notices were issued u/s 61 would mean that issues of short payment of tax cannot be dealt with u/s 74 as exercise of such power is not dependent upon issuance of notice under Section 61.
Nagarjuna Agro Chemicals Pvt Ltd Vs State of UP and anr
(2023) TaxCorp(IDT) 7599 (HC-ALLAHABAD) · Section 74
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