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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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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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