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Where SCN proposing suspension of GST registration has been issued due to the proceedings initiated against the assessee for violation of the provisions in issuing invoice or bill without supply of goods & wrongful availment of the benefits, assessee cannot seek the interference of writ court without furnishing any reply to the show cause notice.
DM Traders vs UOI vs anr
(2022) TaxCorp(IDT) 6865 (HC-ALLAHABAD)
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Revenue’s argument that it had received intelligence that the goods are being transported twice over on the same set of invoices is not worthy of acceptance, inasmuch as, the goods to be transported have to be accompanied by E-way bills as provided under Section 138.
State Of U.P vs Maa Vindhyavasini Tobacco Pvt Ltd
(2022) TaxCorp(IDT) 6841 (HC-ALLAHABAD) · Section 129(3)
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There is no provision under section 129 for determination of tax due, which can be done only by taking recourse to the provisions of Section 73 or 74.
Bharti Airtel Ltd. vs State of U.P.
(2022) TaxCorp(IDT) 6838 (HC-ALLAHABAD) · Section 129
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Allegations as levelled in the show cause notice should be clear and specific and the findings cannot go beyond the allegations as levelled in the show cause notice.
Principal Commissioner CGST vs. Bushrah Export House Two Star Lucknow and Anr.
(2022) TaxCorp(IDT) 6719 (HC-ALLAHABAD)
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The only allegation levelled against the Assessee was that Part-B of the e-way bill was not filled up and there is no allegation that the goods being transported were being transported without payment of tax.
Citykart Retail Pvt Ltd vs. The Commissioner Commercial Tax U.P.
(2022) TaxCorp(IDT) 6717 (HC-ALLAHABAD)
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Revenue Authorities closed their eyes to the power and jurisdiction that never existed as they chose to exercise the vested powers of search and seizure against a godown premises, an immovable property.
Mahavir Polyplast Pvt Ltd vs. State of U.P.
(2022) TaxCorp(IDT) 6646 (HC-ALLAHABAD)
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Once the valid document i.e. e-way bill and tax invoice, builty is accompanying the goods, the authorities ought not to have drag the petitioner in an unnecessary litigation.
Sleevco Traders vs. Additional Commissioner
(2022) TaxCorp(IDT) 6608 (HC-ALLAHABAD)
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It is a fit case where discretion could be exercised in favour of the applicants and moreover, seriousness of the offences alone is not conclusive of the applicant's entitlement to bail.
Subodh Kumar Garg vs. Union of India
(2022) TaxCorp(IDT) 6591 (HC-ALLAHABAD)
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The order of cancellation of the registration on the ground that no reply was given is equally lacking in terms of a quasi-judicial fervor as the same does not contain any reasoning whatsoever.
DRS Wood Products vs. State of U.P.
(2022) TaxCorp(IDT) 6585 (HC-ALLAHABAD)
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Tax invoice based on which goods were dispatched from Telangana to Rail Coach Factory, Raebareli, UP was dated February 26, 2018 and was issued in compliance with Rule 46.
HBL Power Systems Ltd. vs State Of U.P
(2022) TaxCorp(IDT) 6552 (HC-ALLAHABAD)
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Where the trial will take its own time to conclude, the Commissioner is empowered to recover the due amount and propose for abating the proceedings.
Paras Jain vs UOI
(2022) TaxCorp(IDT) 6551 (HC-ALLAHABAD)
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The Applicant didn’t appear to be a habitual offender, prosecuted or convicted earlier and deserved to be granted limited protection for the purpose of conclusion of inquiry by the Proper Officer.
Nitin Verma vs. State of U.P & Anr.
(2022) TaxCorp(IDT) 6461 (HC-ALLAHABAD)
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The assessee is entitled to be enlarged on bail subject to fulfilment of certain conditions, breach of which would result into the cancellation of bail at the prosecution’s behest.
Mayank Gautam vs UOI & ors
(2022) TaxCorp(IDT) 6418 (HC-ALLAHABAD)
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Since the circumstances are unique and not such as may be blamed on the assessees, the State would not raise any objection to limitation if the appeal/s is/are filed by aggrieved assessees, within reasonable time.
Kaydee Audio Vision Pvt Ltd. Vs. State of UP & Ors.
(2022) TaxCorp(IDT) 6320 (HC-ALLAHABAD)
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Instant matter is pertaining to large evasion of tax and to investigate the matter in depth the possibility of custodial interrogation of the applicant could not be ruled out.
Shishir Gupta @ Parul Gupta vs. UOI
(2022) TaxCorp(IDT) 6317 (HC-ALLAHABAD)
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The amended Section 83 of the Act was not available as on the date when the impugned provisional attachment order dated 22.10.2021 was passed.
Varun Gupta vs. UOI & Anr.
(2022) TaxCorp(IDT) 6316 (HC-ALLAHABAD) · Section 83
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HC - The goods in question were intercepted and seized by the Revenue on hyper-technical ground and assumptions (generating a second e-way bill owing to Covid-19 situation), without there being any allegation of intention to evade payment of tax.
Gobind Tobacco Manufacturing Co. and anr vs State of U.P. and 2 ors
(2022) TaxCorp(IDT) 6298 (HC-ALLAHABAD)
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Authorities shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts.
UP Pipe Fitting Supplier vs. Goods and Service Tax and 3 Ors.
(2022) TaxCorp(IDT) 6222 (HC-ALLAHABAD)
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The statutory right of appeal is not an illusory remedy given to the assessee or a person aggrieved. It is an effective and real remedy granted within the structure of the statute to allow for redressal of genuine grievances.
Brij Bihari Singh vs. Commissioner of Commercial Tax
(2022) TaxCorp(IDT) 6221 (HC-ALLAHABAD)
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Unless the Appeal Authority had corrected that error of the original authority especially in matters of procedure, such mistakes are liable to be repeated affecting numerous citizens/assessees.
Apparent Marketing Pvt Ltd vs. State of U.P. & Ors.
(2022) TaxCorp(IDT) 6084 (HC-ALLAHABAD)
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