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Landmark Rulings

Allahabad High Court — GST

271 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. Allahabad High Court · 20 May 2025
    Allahabad High Court Rejects Bail for Defaulters Who Ignored Supreme Court’s Surrender Directive Amid COVID-19 Interim Bail Withdrawals

    Dushyant Chaudhary vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11034 (HC-ALLAHABAD)

  11. Allahabad High Court · 16 May 2025
    Allahabad High Court Refuses to Entertain Writ Against GST ITC Fraud Allegations, Upholds Section 74 Proceedings for Non-Existent Supplier Transactions

    Reliable Trading Company vs. Joint Director Directorate General of GST

    (2025) TaxCorp(IDT) 11015 (HC-ALLAHABAD)

  12. Allahabad High Court · 13 May 2025
    Allahabad HC Upholds Revenue's Demand Post-Registration Cancellation, Emphasizes Assessee's Admission of Liability

    Ratnadeep Fashions vs Commissioner of State Tax, U.P. Lucknow and another

    (2025) TaxCorp(IDT) 10981 (HC-ALLAHABAD)

  13. Allahabad High Court · 13 May 2025
    Allahabad HC Overturns Penalty Imposed Due to Incomplete E-Way Bill, Upholding Legal Principle Against Tax Evasion

    Tata Hitachi Construction Machinery Company Private Limited vs State of Uttar Pradesh and 2 Others

    (2025) TaxCorp(IDT) 10979 (HC-ALLAHABAD)

  14. Allahabad High Court · 13 May 2025
    Allahabad HC Invalidates Demand Order for Excess Interest and Penalty Following SCN Discrepancies

    Vibhuti Tyres vs State of U.P. and Another

    (2025) TaxCorp(IDT) 10977 (HC-ALLAHABAD)

  15. Allahabad High Court · 09 May 2025
    Electronic Appeal Remanded for Consideration on Merits Amid Change in Filing Requirements

    Kishan Chand And Co vs. Additional Commissioner, SGST

    (2025) TaxCorp(IDT) 10959 (HC-ALLAHABAD)

  16. Allahabad High Court · 06 May 2025
    Allahabad HC Emphasizes Requirement for Self-Contained Final Orders, Quashes Tax Liability Due to Procedural Deficiencies

    Hari Shanker Transport vs. Commissioner of Commercial Tax

    (2025) TaxCorp(IDT) 10926 (HC-ALLAHABAD)

  17. Allahabad High Court · 30 Apr 2025
    Allahabad High Court Upholds Ex-Parte Order under Section 73 for FY 2017-2018, Affirms Compliance with Extended Time Limits

    U.P. Projects Consultants Pvt. Ltd. vs. State of U.P.

    (2025) TaxCorp(IDT) 10895 (HC-ALLAHABAD)

  18. Allahabad High Court · 29 Apr 2025
    Allahabad HC Overturns Demand Order for AY 2023-2024 Based on Inconsistencies in Verification Procedures

    Maa Kamakhya Trader vs. Additional Commissioner Grade 2 & Anr.

    (2025) TaxCorp(IDT) 10888 (HC-ALLAHABAD)

  19. Allahabad High Court · 29 Apr 2025
    Bail Granted by Allahabad HC for Accused in Input Tax Credit Fraud Case Amidst Pending Trial

    Ankur Garg vs. UOI

    (2025) TaxCorp(IDT) 10887 (HC-ALLAHABAD)

  20. Allahabad High Court · 29 Apr 2025
    Quashing of GST Assessment Order Post NCLT Resolution Plan Approval

    Arena Superstructures Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10886 (HC-ALLAHABAD)

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