Allahabad High Court — GST

1. Allahabad High Court · 23 Jan 2020
   Merely because two views are possible, a court sitting in judicial review shall not exercise its discretion in favour of an alternative view to that of the authority while finding no palpable infirmity in the classification of the product in the order passed by the Appellate Authority.

   Dabur India Ltd. vs. Commissioner Of CGST, Ghaziabad and 4 Others

   (2020) TaxCorp(IDT) 3503 (HC-ALLAHABAD)

2. Allahabad High Court · 13 Dec 2019
   HC - Quashes seizure order on the ground that till March 31, 2018 it was not mandatory to download the e-way bill from the official website.

   M.N. Agencies Shahzadpur vs. Additional Commissioner Grade II Appeal- I Trade Tax Prayagraj & Anr.

   (2019) TaxCorp(IDT) 3410 (HC-ALLAHABAD)

3. Allahabad High Court · 15 Nov 2019
   Despite the Petitioner’s efforts, the electronic system did not respond due to which Peritioner is likely to suffer loss of credit that it is entitled to by the passage of time.

   G.E. T And D, India Limited vs. Union of India and others

   (2019) TaxCorp(IDT) 3309 (HC-ALLAHABAD)

4. Allahabad High Court · 15 Nov 2019
   The truck was confiscated on Revenue’s allegation that the transaction was bogus and there was no genuine buyer disclosed in the documents found accompanying the goods.

   Smt. Meena Anil Jain vs. State Of U.P. And 3 Others

   (2019) TaxCorp(IDT) 3307 (HC-ALLAHABAD)

5. Allahabad High Court · 09 Aug 2019
   Writ petition is disposed and directs release of goods seized upon furnishing of a security in form of bank guarantee.

   Maa Vindhyavasini Pvt. Ltd. thru Sujit Kumar Tiwari vs. State of U.P. thru Secretary Institutional Finance & Ors.

   (2019) TaxCorp(IDT) 2974 (HC-ALLAHABAD)

6. Allahabad High Court · 08 Aug 2019
   Revenue is directed to allow petitioners to make a fresh application for GST TRAN-I.

   Shunty Bunty Automobiles Pvt. Ltd. vs. Union of India and ors.

   (2019) TaxCorp(IDT) 2970 (HC-ALLAHABAD)

7. Allahabad High Court · 25 Jul 2019
   Directs the Revenue to ensure that the petitioner’s application before the Nodal Officer regarding inadvertent error in filing TRAN-1 may be called upon by him and pass appropriate orders on it expeditiously.

   Ganpati Advisory Limited vs. Union Of India And Others

   (2019) TaxCorp(IDT) 2923 (HC-ALLAHABAD)

8. Allahabad High Court · 04 Jun 2019
   HC - Dismisses writ - FIR can be lodged under IPC for bogus firms/e- way bills.

   Govind Enterprises vs State of UP & Ors.

   (2019) TaxCorp(IDT) 2785 (HC-ALLAHABAD)

9. Allahabad High Court · 03 Jun 2019
   There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the other at Allahabad, none of which is permanent.

   Oudh Bar Asso. High Court vs. UOI

   (2019) TaxCorp(IDT) 2782 (HC-ALLAHABAD)

10. Allahabad High Court · 27 May 2019
    HC - Supply of goods either to or from Duty-Free Shops (DFS) located at arrival or departure terminal of international airport, not liable to GST.

    Atin Krishna vs. U.O.I. Thru Secy. Ministry Of Finance And Ors.

    (2019) TaxCorp(IDT) 2769 (HC-ALLAHABAD)

11. Allahabad High Court · 20 May 2019
    Observations made would not come in way of Petitioner in the regular proceedings either regarding assessment or adjudication of the penalty.

    Mkc Traders and Another vs. State of U.P. and Others

    (2019) TaxCorp(IDT) 2752 (HC-ALLAHABAD)

12. Allahabad High Court · 20 May 2019
    Directs authorities to consider Petitioner’s plea to extend the time limit to file TRAN-1. The petitioner could not file form TRAN 1 within stipulated period due to technical difficulties.

    Hindon Filters Pvt. Ltd. vs. Union of India and Others

    (2019) TaxCorp(IDT) 2751 (HC-ALLAHABAD)

13. Allahabad High Court · 20 May 2019
    The electronic system of GST portal was not responding as a result of which the Petitioner is likely to suffer loss of credit that is entitled to by passage of time.

    Kher Diesels vs. Union of India and Others

    (2019) TaxCorp(IDT) 2750 (HC-ALLAHABAD)

14. Allahabad High Court · 13 May 2019
    On the last day of filing TRAN 1 application, the electronic system of Revenue did not respond and accordingly, petitioner was likely to suffer loss of credit. Therefore, allows one month’s time to Revenue to file a counter affidavit.

    Sunder Sons Engineers Pvt. Ltd. vs Union of India and 6 others

    (2019) TaxCorp(IDT) 2722 (HC-ALLAHABAD)

15. Allahabad High Court · 09 May 2019
    HC - Authorities to entertain manual filing of TRAN 1.

    Gupta Agencies Vs Union of India and Ors.

    (2019) TaxCorp(IDT) 2711 (HC-ALLAHABAD)

16. Allahabad High Court · 22 Mar 2019
    HC - Considering that challenge to search now stood rejected, remands matter to adjudicating authority to decide question of confiscation afresh.

    Rimjhim Ispat Limited vs. State of UP and 3 others

    (2019) TaxCorp(IDT) 2568 (HC-ALLAHABAD)

17. Allahabad High Court · 19 Mar 2019
    HC - Release of goods ordered upon furnishing security in form of Bank guarantee.

    S.A. Products, Lucknow vs. State of UP

    (2019) TaxCorp(IDT) 2562 (HC-ALLAHABAD)

18. Allahabad High Court · 27 Feb 2019
    HC - Recovery proceedings stayed subject to 50% deposit & furnishing security.

    Shanti Eat Udyog vs. State Of U.P. And 3 Others

    (2019) TaxCorp(IDT) 2475 (HC-ALLAHABAD)

19. Allahabad High Court · 22 Feb 2019
    HC - Release of goods ordered on deposit of tax & penalty with furnishing security & indemnity bond.

    Sunaiba Industries Vs State of UP

    (2019) TaxCorp(IDT) 2463 (HC-ALLAHABAD)

20. Allahabad High Court · 24 Dec 2018
    HC - No GST can be recovered on premium for leasing out land allotted for hospital.

    Raj Kamal Healthcare Pvt. Ltd. vs. Union Of India And 3 Others

    (2018) TaxCorp(IDT) 2310 (HC-ALLAHABAD)

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