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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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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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