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Landmark Rulings

Allahabad High Court — GST

271 rulings

  1. Allahabad High Court · 09 Mar 2026
    Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

    Anand and Anand (Law Firm) v. The Principal Commissioner Central Goods & Services Tax And 2 Others

    (2026) TaxCorp(IDT) 12162 (HC-ALLAHABAD)

  2. Allahabad High Court · 06 Mar 2026
    Allahabad High Court Quashes Remand Order for Non-Service of Written Grounds of Arrest Under GST Act; Clarifies "Reasons to Believe" Need Not Be Furnished to Arrestee

    Jai Kumar Aggarwal v. Directorate General of GST Intelligence & Ors.

    (2026) TaxCorp(IDT) 12155 (HC-ALLAHABAD)

  3. Allahabad High Court · 02 Mar 2026
    Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries

    Satish Kumar Verma vs Shri Kamta Prasad, Executive Director, U.P. State Employees Welfare Corporation

    (2026) TaxCorp(IDT) 12105 (HC-ALLAHABAD)

  4. Allahabad High Court · 27 Feb 2026
    Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause

    Areeba Constructions and Suppliers vs Assistant Commissioner State Tax

    (2026) TaxCorp(IDT) 12060 (HC-ALLAHABAD)

  5. Allahabad High Court · 16 Feb 2026
    Allahabad High Court Prohibits Inclusion of Judges’ Names When Citing Judgments in Legal Pleadings; Grants Bail to Chinese National Accused under CGST Act

    Alice Lee @ Li Tengli vs Union of India

    (2026) TaxCorp(IDT) 11984 (HC-ALLAHABAD)

  6. Allahabad High Court · 04 Feb 2026
    Allahabad High Court Clarifies: Composite Show Cause Notice Under Section 73/74 May Encompass Multiple Tax Periods and Noticees, Limitation to Be Calculated from Earliest Financial Year

    SA Aromatics Pvt Ltd and another vs Union of India and 5 others

    (2026) TaxCorp(IDT) 11949 (HC-ALLAHABAD)

  7. Allahabad High Court · 13 Jan 2026
    Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts

    Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.

    (2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)

  8. Allahabad High Court · 12 Jan 2026
    Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement

    Simla Gomti Pan Products Pvt. Ltd Vs Commissioner of State Tax U.P. Commissioners Office Lko. and 2 others

    (2026) TaxCorp(IDT) 11880 (HC-ALLAHABAD)

  9. Allahabad High Court · 08 Jan 2026
    Allahabad High Court Invalidates GST Demand Issued in Deceased Proprietor’s Name, Emphasizes Mandatory Notice to Legal Representatives

    Sambul Shahid Vs State of U.P.

    (2026) TaxCorp(IDT) 11872 (HC-ALLAHABAD)

  10. Allahabad High Court · 02 Jan 2026
    Allahabad High Court Quashes Excess GST Demand for Breach of Natural Justice, Permits Fresh Action with Full Disclosure

    Mi Industries India Private Limited Vs Union Of India And 4 Others

    (2026) TaxCorp(IDT) 11860 (HC-ALLAHABAD)

  11. Allahabad High Court · 26 Dec 2025
    Allahabad High Court Clarifies: Limitation for Appeals Under GST Begins Only Upon Actual Communication; Mere Portal Upload Insufficient

    Bambino Agro Industries Ltd Vs. State of Uttar Pradesh and Anr.

    (2025) TaxCorp(IDT) 11852 (HC-ALLAHABAD)

  12. Allahabad High Court · 20 Nov 2025
    Allahabad High Court Quashes GST Registration Cancellation Due to Invalid System-Generated Notice Lacking Officer Identification

    M Y Ent Bhatta Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11803 (HC-ALLAHABAD)

  13. Allahabad High Court · 25 Nov 2025
    Allahabad High Court Restores Appeals Despite Delay Where Reply and Hearing Dates Coincided; Orders Assessee to Deposit ₹75 Lakhs for Cumulative Tax Demands

    Sudhir Kumar Ranjan Vs State Of U.P. Thru. Prin. Secy. Institutional Finance, Lko. And Others

    (2025) TaxCorp(IDT) 11758 (HC-ALLAHABAD)

  14. Allahabad High Court · 24 Nov 2025
    Allahabad High Court Quashes ITC Reversal: Tax Paid by Assessee Validates Genuine Transaction Despite Post-Facto Supplier Registration Cancellation

    Singhal Iron Traders Vs Additional Commissioner and anr.

    (2025) TaxCorp(IDT) 11754 (HC-ALLAHABAD)

  15. Allahabad High Court · 06 Nov 2025
    Allahabad High Court Directs Reconsideration of GST Exemption for DGCA-Approved Aircraft Type Rating Training – AAR’s Ruling Set Aside in Light of Clarifying Circular

    Cae Simulation Training Private Limited vs. Commissioner Of Cgst Greater Noida And 3 Others

    (2025) TaxCorp(IDT) 11708 (HC-ALLAHABAD)

  16. Allahabad High Court · 06 Nov 2025
    Allahabad High Court Upholds Jurisdiction of Central GST Authorities Amid Parallel State Proceedings; Writ Petition Dismissed for Raising Mixed Issues of Fact and Law

    Meerut Steels Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11706 (HC-ALLAHABAD)

  17. Allahabad High Court · 05 Nov 2025
    Allahabad High Court Quashes ITC Block Under Rule 86A for Want of Specific "Reasons to Believe"—Generic DGGI Alerts Insufficient for Blocking GST Credit

    Pilcon Infrastructure Pvt. Ltd. v. State of U.P. & another

    (2025) TaxCorp(IDT) 11698 (HC-ALLAHABAD)

  18. Allahabad High Court · 03 Nov 2025
    Allahabad HC Sets Aside Penalty for Use of Single E-Way Bill with Multiple Invoices Due to Lack of Tax Evasion Intent

    Kent Cables Pvt. Ltd. v. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11689 (HC-ALLAHABAD)

  19. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Quashes UPGST Assessment Order for Denial of Oral Hearing Despite Non-Filing of Written Reply; Reinforces Dual Opportunity Principle Under Section 75(4)

    A to Z Car Solutions Vs. State of UP & Ors.

    (2025) TaxCorp(IDT) 11678 (HC-ALLAHABAD)

  20. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Invalidates Deputy Commissioner’s Excessive Blockage of ITC under Rule 86A for Exceeding Jurisdictional Cap

    Mahendra Enterprises Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11677 (HC-ALLAHABAD)

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