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The Allahabad High Court ruled that under the GST regime, all filed details and returns are accessible through the GST Department’s portal. Authorities can verify the tax amounts deposited post-GSTR-1 and GSTR 3B filing on this portal. Justice Piyush Agrawal, while cancelling the penalty order, stated that “Under the GST regime, all details are available […]
The Allahabad High Court recently ruled that allegations of law violations cannot be addressed under the extraordinary jurisdiction of the Court, as outlined in Article 226 of the Indian Constitution unless there is a claim of inherent lack of jurisdiction. Read Also: Allahabad HC: For Claiming GST Credit, Petitioner Must Prove the Transaction’s Genuineness Beyond […]
The Allahabad High Court’s recent ruling stipulates that an assessee is ineligible to claim input tax credit unless they successfully demonstrate unambiguous proof of the actual transaction and the physical movement of goods. Referring to Sections 16 and 74 of the UP Goods and Service Tax Act, 2017, Justice Piyush Agrawal stated that “it is […]
The Allahabad High Court has reaffirmed that the cancellation of GST registration can solely occur under the provisions of Section 29 of the Goods and Service Tax Act, 2017 in conjunction with Rule 21 of the GST Rules, 2017. When it comes to the process of cancelling GST registration, no assistance or guidance should be […]
The Allahabad High Court has invalidated a demand of Rs. 235.52 Crores imposed on Vivo Mobile India Private Limited by GST Authorities through an order under Section 74(9) of the Goods and Service Tax Act 2017. In a ruling issued by the bench consisting of Justices Saumitra Dayal Singh and Vinod Diwakar, Vivo Mobile was […]
The Allahabad High Court has determined that the premium paid for land allocated for hospitals under leases extending for 30 years or more is considered an “amount paid upfront” and is therefore exempt from Goods and Service Tax. In a ruling that nullified the demand letter sent by the Yamuna Expressway Industrial Development Authority to […]
The Allahabad High Court has ordered the reinstatement of the GST registration of a business entity that was unable to file its returns on time due to extenuating circumstances. The Court acknowledged that the petitioner’s mother and sister had passed away after suffering from a prolonged illness, causing significant mental and financial strain on the […]
The Allahabad High Court recently ruled that valid reasons must support an order cancelling a GST registration. The Court stated that ‘reasons are the heart and soul’ of any order. The court held that the absence of reasons renders the order legally flawed. In this case, the Assistant Commissioner, Sector 25, State Tax, Kanpur Nagar, […]
The Allahabad High Court ruled that in cases where goods are accompanied by specified documents like invoices, either the consignee or consigner is considered the owner of the goods. Under Section 129(1)(a) of the Goods and Services Act, 2017, penalties, if applicable, should be charged. A consignment was being transported for M/s Tata Steel Ltd. […]
