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If a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the ground of lack of jurisdiction of the said authority in further appellate proceedings.
Ajay Verma vs Union Of India and 5 Others
(2022) TaxCorp(IDT) 6068 (HC-ALLAHABAD)
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In absence of any allegation of evasion of tax, the impugned order was passed without application of mind by the proper officer.
Chheda Electricals and Electronics Pvt Ltd vs State of U.P. and 2 Others
(2022) TaxCorp(IDT) 5754 (HC-ALLAHABAD)
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Once the petitioner has satisfied the requirement of the law for providing PAN, Aadhar and also house tax receipt then the authority should not have insisted for submission of receipt of electricity bill.
Ranjana Singh vs. Commissioner of State Tax and 2 Ors.
(2022) TaxCorp(IDT) 5745 (HC-ALLAHABAD)
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The order withholding the refund can be passed only if the prerequisites of recording of the opinion in terms of relevant provisions is found present in a particular case.
Bushrah Export House vs. UOI
(2021) TaxCorp(IDT) 4732 (HC-ALLAHABAD) · Section 54
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For challenge to the merits of the order of assessment on the ground that no opportunity of hearing had been granted to the Assessee, it is open for the latter to file an appeal u/s 107 as the dispute relating to service of notice under Section 74 of the Act would require a factual inquiry.
Siddhi Vinayak Trading Company vs. Union of India & Ors
(2021) TaxCorp(IDT) 4706 (HC-ALLAHABAD)
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No useful purpose would be served to remand the proceeding now as that would amount to giving the Revenue a second inning to build a fresh case that too after being aware of the defense set out by the Assessee in the first leg of the proceedings.
Anandeshwar Traders vs. State of UP and Ors.
(2021) TaxCorp(IDT) 4623 (HC-ALLAHABAD)
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Any proceeding on the same subject matter means any proceeding on the same cause of action and for the same dispute involving some adjudication proceedings which may include assessment proceedings, proceedings for penalties etc., proceedings for demands and recovery under Sections 73 and 74 etc.
G.K. Trading Company vs. UOI & 4 Ors.
(2021) TaxCorp(IDT) 4537 (HC-ALLAHABAD)
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Assessee had deposited the amount of tax and penalty, despite which an order in FORM GST DRC07 was received by it showing the demand details.
Libra International Limited vs. Assistant Commissioner of Commercial Tax and Anr.
(2021) TaxCorp(IDT) 4524 (HC-ALLAHABAD)
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The Courts can certainly examine whether decision making process was reasonable, rational, non arbitrary and violative of Article 14, applies principles of non-discrimination as well as Level playing field” embodied in Article 14 and Artile 19 (1) (g) of the Constitution as well as justified by a line of SC judgments on the scope of judicial review.
Bharat Forge Ltd. vs. The Principal Chief Materials Manager Diesel Locomotive Works And Ors.
(2020) TaxCorp(IDT) 4499 (HC-ALLAHABAD)
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In the event of arrest, Petitioner be released on bail upon furnishing a bail bond of Rs. 25,000 with 2 sureties of like amount to the satisfaction of the Chief Judicial Magistrate, subject to conditions laid down in section 438 (2) of CrPC
Sanoj Chaudhary vs. The State of Bihar
(2020) TaxCorp(IDT) 4496 (HC-ALLAHABAD)
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An objection against provisional attachment order can be filed as per Rule 159 (5) of the CGST Rules, however, as admitted by Counsel for Petitioner no objection has been filed.
R.J. Exim and Anr. vs. The Principal Commissioner, CGST and 3 Ors.
(2020) TaxCorp(IDT) 4495 (HC-ALLAHABAD)
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None of the ingredients which are required for confiscation existed in the present case and thus, the confiscation itself was wholly arbitrary and illegal
Metenere Ltd.vs UOI & Ors
(2020) TaxCorp(IDT) 4477 (HC-ALLAHABAD)
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Whenever a manner is prescribed, the thing should be done in that manner alone. Thus, on a plain reading, a failure of natural justice has been occasioned to the petitioner.
Ranchi Carrying Corporation vs. State of UP and 2 Ors.
(2020) TaxCorp(IDT) 4465 (HC-ALLAHABAD)
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The order cancelling the registration stands revoked from the date of filing of the application before the Revenue.
Ansari Construction vs. Additional Commissioner, CGST
(2020) TaxCorp(IDT) 4446 (HC-ALLAHABAD)
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Service of order on the truck driver cannot be deemed to be a valid service.
Singh Traders vs. Additional Commissioner
(2020) TaxCorp(IDT) 4442 (HC-ALLAHABAD)
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The claim set up by the assessee with regard to transportation of machine for performance of job work has not been examined on merits.
Jaitron Communication Pvt Ltd vs. State of UP & 2 ors.
(2020) TaxCorp(IDT) 4255 (HC-ALLAHABAD)
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Failure to provide the necessary instructions reflects very poorly on the functioning of the Revenue more so, when its purpose is to ensure efficient collection of revenue as per law.
M/s Jackpot Exim Private Limited vs. Union of India
(2020) TaxCorp(IDT) 4158 (HC-ALLAHABAD)
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The orders of Revenue i.e. the Assessing Authority and First Appellate Court cannot be sustained in view of Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act.
Mayank Sikarwar vs. State of U.P
(2020) TaxCorp(IDT) 4011 (HC-ALLAHABAD)
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On account of non-constitution of the Tribunal and its Benches in various States and UTs, the Government has issued CGST(Ninth Removal of Difficulties) Order, 2019 which states that in such a situation, the three months' period of filing an Appeal, shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office.
Polo International vs. State of U.P.
(2020) TaxCorp(IDT) 3880 (HC-ALLAHABAD)
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GST Code does not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of Criminal Procedure and therefore an offence punishable under the Indian Penal Code can very well be reported and investigated as per law.
Shahzad Alam vs. State Of U.P
(2020) TaxCorp(IDT) 3736 (HC-ALLAHABAD)
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