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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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Revenue is directed to issue a fresh notice u/s 74(1) and proceed further in the matter in accordance with the law.
Lucky Batteries Works vs State of UP and 2 ors
(2023) TaxCorp(IDT) 7597 (HC-ALLAHABAD)
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Value of goods in transit is to be determined as per section 15 read with Explanation 2 of Rule 138.
S.K. Trading Co. and Anr. vs. Additional Commissioner
(2023) TaxCorp(IDT) 7570 (HC-ALLAHABAD)
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The order of the appellate authority is even further bad in law as it discloses no reason, whatsoever for assessing the tax and quantifying the liability.
Diamond Steel vs. State of UP
(2023) TaxCorp(IDT) 7550 (HC-ALLAHABAD) · Section 74
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Amount deposited by the assessee shall be refunded subject to the outcome of the demand quantified under Section 74 of the Act in accordance with law.
Maa Mahamaya Alloys Pvt. Ltd. vs. State of U.P. & 3 Ors.
(2023) TaxCorp(IDT) 7528 (HC-ALLAHABAD)
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An appeal against any decision or order passed under this Act by the adjudicating authority, may be filed before appellate authority within the prescribed period of 3 months from the date on which the said order is communicated to the person concerned.
Ram Ply Product vs Additional Commissioner
(2023) TaxCorp(IDT) 7482 (HC-ALLAHABAD)
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GST Authorities are directed to pass a fresh order after hearing the assessee and take into account the ITR returns filed by them.
Viraj Polymers Pvt. Ltd. vs. State of U.P. & 3 Ors.
(2023) TaxCorp(IDT) 7419 (HC-ALLAHABAD)
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Security amount deposited under the interim order is released in favour of the petitioner.
Vriddhi Infratech India Pvt. Ltd. vs. Commissioner, Commercial Tax U.P. Lucknow
(2023) TaxCorp(IDT) 7337 (HC-ALLAHABAD)
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The Assessee is a partnership firm engaged in trading business and supply of construction material, SCN was issued for cancellation of registration directing it to furnish a reply to the notice within 7 working days, Assessee couldn’t respond within stipulated time hence, the order.
Pragati Enterprises vs. The Commissioner
(2023) TaxCorp(IDT) 7320 (HC-ALLAHABAD)
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The errors in the judgment are apparent and contained reproduction of the section which has undergone amendment.
Bharti Airtel Ltd vs. State of UP
(2022) TaxCorp(IDT) 6972 (HC-ALLAHABAD)
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