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Landmark Rulings

Allahabad High Court — GST

262 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. Allahabad High Court · 28 May 2025
    Allahabad High Court Nullifies GST Assessment Due to Mismatch in Demand and Show Cause Notice; Orders Reassessment by SGST Authority

    Vrinda Automation vs. State of Uttar Pradesh

    (2025) TaxCorp(IDT) 11621 (HC-ALLAHABAD)

  13. Allahabad High Court · 28 May 2025
    Allahabad High Court Annuls GST Demand of Rs. 27 Lakhs Raised Posthumously Without Notice to Legal Heirs, Citing Illegality in Determination Against Deceased Proprietor

    Samban Pharma vs. Deputy Commissioner and Anr.

    (2025) TaxCorp(IDT) 11620 (HC-ALLAHABAD)

  14. Allahabad High Court · 29 Sep 2025
    Allahabad High Court Quashes Provisional Attachment of Assessee’s Bank Accounts for Want of Cogent Reasons, Orders Immediate Release

    Soraza Recycling Private Limited vs UOI & 4 ors.

    (2025) TaxCorp(IDT) 11603 (HC-ALLAHABAD)

  15. Allahabad High Court · 19 Sep 2025
    Allahabad High Court Quashes Section 74 GST Order Against Safecon Lifescience Pvt. Ltd.: Holds Mens Rea Essential for Invoking Section 74 Based on Unsubstantiated Intelligence Inputs

    Safecon Lifescience Private Limited Vs Additional Commissioner Grade 2 And Another

    (2025) TaxCorp(IDT) 11577 (HC-ALLAHABAD)

  16. Allahabad High Court · 09 Sep 2025
    Allahabad High Court: Confiscation and Penalty Under Section 130 Not Sustainable for Stock Discrepancy Discovered During Survey—Proper Course is Section 73/74 Proceedings

    Dayal Product vs Additional Commissioner Grade-2 And Another

    (2025) TaxCorp(IDT) 11543 (HC-ALLAHABAD)

  17. Allahabad High Court · 30 May 2025
    Allahabad High Court Nullifies Mechanical Assessment Against Retail Giant, Rebukes Assessing Authority for Ignoring Remand Directions

    Lifestyle International Private Limited vs State of U.P. and another

    (2025) TaxCorp(IDT) 11509 (HC-ALLAHABAD)

  18. Allahabad High Court · 26 Aug 2025
    Allahabad High Court Upholds Section 129(1)(b) GST Penalty on Goods Seized Without Documents, Rejects ‘Owner’ Claim Raised Only at Appellate Stage

    Shree Maa Trading Company And 2 Others vs State of U.P and 3 Ors

    (2025) TaxCorp(IDT) 11491 (HC-ALLAHABAD)

  19. Allahabad High Court · 30 May 2025
    Allahabad High Court Affirms Adjudicatory Jurisdiction of GST Authorities Under Section 122: Patanjali Ayurved’s Plea for Criminal Trial Rejected

    Patanjali Ayurved Ltd Vs UOI

    (2025) TaxCorp(IDT) 11477 (HC-ALLAHABAD)

  20. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Nullifies Penalty Proceedings Under Section 130 UPGST Act for Excess Stock; Directs Recovery Action to Follow Section 73/74 and Orders Refund of Amounts Paid

    Maa Amila Coal Depot vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11444 (HC-ALLAHABAD)

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