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Landmark Rulings

Allahabad High Court — GST

262 rulings

  1. Allahabad High Court · 20 Mar 2024
    HC - Allahabad High Court Rules on Interpreting Disjunctive Conjunction 'Or', Mandates Opportunity of 'Personal Hearing' in GST Assessments

    Shree Sai Palace vs State of U.P. & ors

    (2024) TaxCorp(IDT) 8795 (HC-ALLAHABAD)

  2. Allahabad High Court · 19 Mar 2024
    HC - Allahabad High Court Overturns GST Registration Denial Post-NCLT Resolution Plan Approval.

    K V Developers Pvt. Ltd. vs. State of U.P. & 2 Ors.

    (2024) TaxCorp(IDT) 8789 (HC-ALLAHABAD)

  3. Allahabad High Court · 13 Mar 2024
    HC - Allahabad HC Laments Revenue's Inconsistent Approach in Arbitrary Withholding of Samsung India's Refund Claim.

    Samsung India Electronics Pvt Ltd vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8767 (HC-ALLAHABAD)

  4. Allahabad High Court · 12 Mar 2024
    HC - Allahabad HC Quashes Penalty for Minor Typographical Error in E-way Bill, Cites Lack of Intention to Evade Tax.

    Deco Plywood Industries vs. State of U.P. & 2 Ors.

    (2024) TaxCorp(IDT) 8756 (HC-ALLAHABAD)

  5. Allahabad High Court · 08 Mar 2024
    HC - Allahabad HC Allows Release of Seized Goods on Furnishing 200% Security of Tax Payable.

    Green India vs. State of U.P. and Anr.

    (2024) TaxCorp(IDT) 8745 (HC-ALLAHABAD)

  6. Allahabad High Court · 08 Mar 2024
    HC - Allahabad High Court Quashes Penalty for Non-Extension of E-Way Bill, Considers Slow Movement Due to Faulty Engine.

    Riadi Steels LLP vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8739 (HC-ALLAHABAD)

  7. Allahabad High Court · 01 Mar 2024
    HC - Allahabad High Court Overturns Penalty for E-Way Bill Expiry, Citing Absence of Tax Evasion Intent.

    Kay Pan Fragrance Pvt. Ltd. Vs State of U.P. and 4 ors

    (2024) TaxCorp(IDT) 8715 (HC-ALLAHABAD)

  8. Allahabad High Court · 28 Feb 2024
    No penalty for carrying e-invoice without signature absent challenge to EWB-authenticity

    Hemant Taneja vs State of U.P. and 3 others

    (2024) TaxCorp(IDT) 8705 (HC-ALLAHABAD)

  9. Allahabad High Court · 23 Feb 2024
    HC - Allahabad High Court Upholds Penalty for E-Way Bill Non-Availability During Interception, Cites Absence of Explanation.

    Akhilesh Traders vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8680 (HC-ALLAHABAD)

  10. Allahabad High Court · 16 Feb 2024
    HC - Allahabad HC Quashes Harsh Penalty for Mentioning Wrong Place of Supply in E-way Bill, Deems it a Technical Error.

    Hawkins Cookers Ltd. vs. State of U.P.

    (2024) TaxCorp(IDT) 8649 (HC-ALLAHABAD)

  11. Allahabad High Court · 06 Feb 2024
    Allahabad High Court Upholds Appellate Authority’s Decision on Time Bar under CGST Act, Excludes Limitation Act

    Garg Enterprises vs State of U.P. and 2 Others

    (2024) TaxCorp(IDT) 8600 (HC-ALLAHABAD) · Section 107

  12. Allahabad High Court · 02 Feb 2024
    Allahabad High Court Enforces Mandatory Personal Hearing in Tax Cases, Upholding Principles of Natural Justice

    K.J. Enterprises vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8593 (HC-ALLAHABAD)

  13. Allahabad High Court · 31 Jan 2024
    Allahabad High Court Emphasizes Adherence to Natural Justice in Show Cause Notices

    Associated Switch Gears and Projects Ltd. vs. State of U.P.

    (2024) TaxCorp(IDT) 8589 (HC-ALLAHABAD)

  14. Allahabad High Court · 30 Jan 2024
    Allahabad High Court Overturns Penalty for Technical EWB Error, Stresses on Intent for Tax Evasion

    Falguni Steels vs State of U.P. and others

    (2024) TaxCorp(IDT) 8585 (HC-ALLAHABAD)

  15. Allahabad High Court · 08 Jan 2024
    Allahabad HC Affirms DGGI-Officer's Authority in GST Matters; Upholds Notification Validity

    R.C. Infra Digital Solutions vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8513 (HC-ALLAHABAD)

  16. Allahabad High Court · 04 Jan 2024
    Allahabad High Court Quashes Penalties on Minor E-Way Bill Errors, Stresses Lack of Tax Evasion Intent

    Hindustan Herbal Cosmetics vs. State of U.P. and Ors

    (2024) TaxCorp(IDT) 8494 (HC-ALLAHABAD)

  17. Allahabad High Court · 18 Dec 2023
    Allahabad High Court Stresses Uniformity in Pre-Deposit Interim Orders to Uphold Fairness in Tax Litigation

    Royal Enterprises and another vs UOI & ors

    (2023) TaxCorp(IDT) 8420 (HC-ALLAHABAD)

  18. Allahabad High Court · 15 Dec 2023
    HC - Allahabad High Court Directs Adjudication on GST SCN for Grazziano Trasmissioni, Withholds Final Order Until December 2023.

    M/S Graziano Trasmissioni vs Goods And Services Tax

    (2023) TaxCorp(IDT) 8409 (HC-ALLAHABAD)

  19. Allahabad High Court · 12 Dec 2023
    Allahabad High Court Advocates Human Control Over Technology in GST Registration Error

    Harbir Singh Contractor and anr vs UOI and 4 ors

    (2023) TaxCorp(IDT) 8389 (HC-ALLAHABAD)

  20. Allahabad High Court · 04 Dec 2023
    Allahabad High Court Upholds Stringent Documentation Standards for ITC Claims

    Shiv Trading vs. State of U.P. & 2 Ors.

    (2023) TaxCorp(IDT) 8355 (HC-ALLAHABAD)

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