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The applicant’s firm in this case is in the business of trading and supply of iron scrap, purchased goods in August 2018 from a registered supplier, M/s Arvind Metal Suppliers, Nunhai, Agra, against two valid tax invoices and related e-way bills. The payment was made before the supplier via banking channels. The supplier had duly […]
The petitioner challenged the coercive actions taken by the State Tax Department under Section 79 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) before the Allahabad High Court. These actions were initiated to recover tax dues arising from a best judgment assessment passed under Section 62(1) of the Act due to […]
The Allahabad High Court has stated that the expiration of an e-way bill due to a vehicle breakdown does not constitute an attempt to evade tax under the Goods and Services Tax (GST) Act. The court has overturned the seizure and penalty orders, emphasising that technical issues arising from unforeseen circumstances should not be viewed […]
The Allahabad High Court in Mohini Traders Vs State of U.P. and 2 Others, addressed writ petitions contesting the seizure of goods and the charge of penalties under the GST Act. The applicant, a GST-registered entity, had goods in transit from Aligarh that were intercepted on January 10, 2020, at Jalalpur. Post interception, the applicant […]
The Allahabad High Court has ruled that notices issued under Sections 148 and 282 of the Income Tax Act, 1961, must be personally served on the assessee through speed post. Simply sending the notice to the assessee’s address does not satisfy the requirement of valid service under Section 27 of the General Clauses Act, 1897. […]
The Allahabad High Court has initiated proceedings to examine the constitutional validity of Section 127 of the Central and State Goods and Services Tax (GST) Act, 2017. The court has issued notices to both the office of the Solicitor General of India and the Advocate General of Uttar Pradesh, requesting their responses to a writ […]
When the taxpayer has proved the actual movement of goods and it stayed unrebutted via authority, then the proceedings u/s 74 of the Goods and Services Tax Act, 2017 are not justified, Allahabad High Court cited. U/s 74 of the GST Act, the proceedings could be initiated if the taxpayer has not paid or short […]
The Allahabad High Court ruled in favour of the applicant (M/S Vibhuti Tyres). The final demand of Rs 32.97 lakh was not legal and is higher compared to the original amount of Rs 8.81 lakh as specified in the show cause notice issued before the applicant under section 73 of the GST Act, the court […]
The Allahabad High Court upheld the validity of Section 16(2)(c) of the GST Act in a case, ruling that input tax credit (ITC) claims were not permitted. The court imposed a penalty on the buyer (the applicant) who claimed the ITC, as it was determined that the tax had not been deposited by the supplier. […]
