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Landmark Rulings

Allahabad High Court — GST

262 rulings

  1. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Quashes Denial of Input Tax Credit to Purchaser for Supplier’s Non-Deposit of GST, Upholds Rights of Diligent Assessee in Bharti Airtel Recharge Coupon Case

    R.T. Infotech. Vs Additional Commissioner Grade 2 And 2 Others

    (2025) TaxCorp(IDT) 11443 (HC-ALLAHABAD)

  2. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Mandates Alternative Service of Notice Post-GST Cancellation, Nullifies Ex Parte Order for Natural Justice Violation

    Lalaram Thekedar vs. UOI & 2 Ors.

    (2025) TaxCorp(IDT) 11400 (HC-ALLAHABAD)

  3. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Quashes Penalty and Confiscation under Section 130 UPGST Act for Excess Stock Found by Eye Estimate, Directs Proper Tax Proceedings

    J.T.Steel Traders Vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11397 (HC-ALLAHABAD)

  4. Allahabad High Court · 04 Aug 2025
    Allahabad High Court Upholds Detention of Goods Due to Post-Facto Amendment Application for Additional Place of Business Under GST

    Arora Auto Center Vs. State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11377 (HC-ALLAHABAD)

  5. Allahabad High Court · 28 Jul 2025
    Allahabad High Court Rejects Bail Plea in CGST Offence Due to Applicant’s Non-Custody and Disregard of Prior Court Order

    Manoj Kumar Garg Vs. Union of India

    (2025) TaxCorp(IDT) 11350 (HC-ALLAHABAD)

  6. Allahabad High Court · 25 Jul 2025
    Allahabad High Court Nullifies 200% GST Penalty for Technical Error in E-Way Bill Dispatch Location

    Saumya Vs Union Of India And 3 Others

    (2025) TaxCorp(IDT) 11340 (HC-ALLAHABAD)

  7. Allahabad High Court · 12 Jul 2025
    Allahabad High Court Halts CGST & SGST Recovery as Adjudication Order Exceeds Scope of Original IGST SCN and Breaches Limitation Period

    Ntt Cloud Voice And Communications India Private Limited. Versus State of U.P. and Another

    (2025) TaxCorp(IDT) 11288 (HC-ALLAHABAD)

  8. Allahabad High Court · 04 Jul 2025
    Allahabad High Court Upholds Validity of GST Notice Served via Registered E-Mail and Mobile: Dismisses Writ Petition Challenging Electronic Service under Section 169, CGST Act

    D.R. Hotels Pvt. Ltd. Vs Deputy Commissioner, Sector 20 State Gst Lucknow

    (2025) TaxCorp(IDT) 11249 (HC-ALLAHABAD)

  9. Allahabad High Court · 28 Jun 2025
    Allahabad High Court Nullifies Detention of Petroleum Dispensing Machines Due to Valid Stock Transfer and Subsequent E-Way Bill Production

    T.K. Printers vs. Additional Commissioner

    (2025) TaxCorp(IDT) 11236 (HC-ALLAHABAD)

  10. Allahabad High Court · 24 Jun 2025
    Allahabad High Court Invalidates GST Adjudication: Tax Determination Issued Against Deceased Proprietor Without Notice to Legal Heir Declared Void

    New Goyal Beej Bhandar Vs. Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 11191 (HC-ALLAHABAD)

  11. Allahabad High Court · 18 Jun 2025
    Allahabad High Court Declines Routine Grant of Transit Anticipatory Bail to GST Accused Proprietor Under BNSS; Emphasizes Exceptional Circumstances Requirement

    Abhishek Pathak vs. State of U.P. & 4 Ors.

    (2025) TaxCorp(IDT) 11186 (HC-ALLAHABAD)

  12. Allahabad High Court · 16 Jun 2025
    Allahabad High Court Affirms Denial of Input Tax Credit Where Supplier’s Registration Cancelled Post-Supply and Tax Payment Not Established

    Trendships Online Services Private Limited Vs Commissioner Commercial Taxes U.P. At Lucknow And Another

    (2025) TaxCorp(IDT) 11152 (HC-ALLAHABAD)

  13. Allahabad High Court · 13 Jun 2025
    Allahabad High Court Nullifies GST Assessment Order for Denial of Personal Hearing Owing to Portal Communication Lapse

    Jai Maa Sarveshwari Movers Vs. State of UP & Anr

    (2025) TaxCorp(IDT) 11144 (HC-ALLAHABAD)

  14. Allahabad High Court · 13 Jun 2025
    Allahabad High Court Sets Aside GST Penalty Order due to Procedural Lapse: Simultaneous Dates for Reply and Hearing Deemed Unfair

    Kahna Bartan Bhandar vs. State of U.P.

    (2025) TaxCorp(IDT) 11140 (HC-ALLAHABAD)

  15. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Invalidates Successive GST Notices by Same Officer: Fresh Notice Under Section 74 Quashed Due to Procedural Irregularity After Initial Section 73 Proceedings

    Bharat Mint & Allied Chemicals Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11118 (HC-ALLAHABAD)

  16. Allahabad High Court · 06 Jun 2025
    Allahabad High Court Sets Aside GST Adjudication Order for Violation of Natural Justice: Passing Order on Unscheduled Date Without Hearing Termed Invalid

    Sun Glass Works Pvt. Ltd. vs. The State of U.P.

    (2025) TaxCorp(IDT) 11107 (HC-ALLAHABAD)

  17. Allahabad High Court · 04 Jun 2025
    Allahabad High Court Grants Bail in Large-Scale Fake ITC Scam, Emphasizes Need for Trial to Test Confessional Statements

    Gaurav Vs. Union of India

    (2025) TaxCorp(IDT) 11095 (HC-ALLAHABAD)

  18. Allahabad High Court · 20 May 2025
    Allahabad High Court Sets Aside GST Seizure and Penalty for Intra-State Transfer of Compactor Machine, Holds Absence of Sale and Tax Evasion Intent

    D and D Construction & Developers Co. vs. Additional Commissioner

    (2025) TaxCorp(IDT) 11070 (HC-ALLAHABAD)

  19. Allahabad High Court · 20 May 2025
    Allahabad High Court Upholds Revenue's Extended Timeline for Remand Order, Denies Assessee's Writ on Limitation Grounds

    Eppel Tone Engineers Private Limited vs State of UP and Anr

    (2025) TaxCorp(IDT) 11066 (HC-ALLAHABAD)

  20. Allahabad High Court · 21 May 2025
    Allahabad High Court Nullifies Premature Recovery from ECL/ECL After Appeal Dismissal, Highlights Section 78 Mandate of Three-Month Recovery Moratorium and Pre-Deposit Stay Under Section 112(9)

    S.A.B. Engg Works vs. State of U.P. & Anr.

    (2025) TaxCorp(IDT) 11042 (HC-ALLAHABAD)

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