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The Allahabad High Court has suppressed the Commercial Tax Tribunal’s judgment for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008. The bench of Justice Abdul Moin has followed that according to Rule 63(5) of the U.P. V.A.T. Rules, 2008, a judgment and petition will be in writing and shall mention the points for determination, […]
The Allahabad High Court ruled that the absence of tax invoices and/or e-way bills during interception and their next production does not forgive the taxpayer from the obligation of penalty under the Goods and Service Tax Act. “Production of these documents after the interception cannot absolve the petitioner from the liability of penalty as the […]
In a recent ruling, the Allahabad High Court noted that a single typographical error in an e-way bill cannot be a sufficient justification to impose a penalty. The judgment came in the case of Indeutsch Industries Private Limited Vs State of U.P. And 2 Other. A writ petition was filed by Indeutsch Industries Private Limited […]
The Allahabad High Court in a judgment for the case of Hawkins Cookers Limited Vs State Of U.P. And 2 Others has underscored the principle of equitable and non-intrusive tax collection by government authorities. In its ruling on February 14, 2020, the Court suppressed a penalty order against Hawkins Cookers Limited, underlining that governments must […]
The Allahabad High Court ruled that the provision of a self-certified copy of the order does not apply to the petitions filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017. Section 107 of the Central Goods and […]
Not replying to a show cause notice does not take away the chance for a personal hearing mandated under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017, Allahabad High Court ruled. Section 75(4) of the UPGST Act furnishes that a chance for a hearing should be provided when asked in writing […]
The advantages of the slum policy 2021 approved via the state govt could not be claimed by those who have commercial buildings in slum areas, the Lucknow bench of the Allahabad High Court said. “Such persons cannot be put at parity with the term ‘slum dwellers’. Therefore, the court would identify and consider the case […]
Globe Panel Industries India Pvt Ltd Vs State of U.P. And Others (Allahabad High Court) The Allahabad High Court in a judgment, furnished significant relief to Globe Panel Industries India Pvt Ltd, setting a precedent on the implications of an expired GST E-Way Bill in the transportation of goods. The same decision, arising from the […]
Penalties should not be imposed solely for technical errors lacking any intent to evade tax The Hon’ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ Tax No. 352 of 2023 on January 16, 2024] ruled that the invoice itself includes the particulars of the truck, […]
