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A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, […]
The Allahabad High Court ruled that goods transported with a valid and authentic GST e-way bill cannot be detained or seized. The Court strongly criticised the department for subjecting a registered taxpayer to unnecessary litigation despite full compliance with GST requirements. The applicant, M/s Prostar M Info Systems Limited, is supplying UPS systems, batteries, and […]
The Allahabad High Court, in a ruling, held that u/s 130 of the Central Goods and Services Tax Act, 2017, the proceedings dealing with confiscation of goods cannot be invoked only because excess stock is encountered in a survey. The court held that where stock discrepancies emerge, the appropriate statutory method is Section 73 or […]
The applicant is a trader transporting goods dated 21.12.2021, a tax invoice was issued, but because of a technical glitch, the e-way bill cannot be generated quickly. The e-way bill was generated at 10:59 AM on 21.12.2021. On the same the vehicle was intercepted by the GST Mobile Squad at 11:29 AM. The e-way bill […]
While considering an appeal under Section 260A of the Income Tax Act, the Allahabad High Court held that the Income Tax Appellate Tribunal cannot dismiss adjournment requests and issue ex parte orders without providing reasons. The Allahabad High Court observed that allowing such actions would undermine the parties’ right to a fair and reasonable opportunity […]
The Allahabad High Court, Lucknow Bench, has quashed both the cancellation of GST registration and the following rejection of the appeal of the taxpayer on limitation grounds. The court said that the case must be reconsidered and asked the authorities to furnish a fresh chance of hearing. A fresh show cause notice needs to be […]
The Lucknow Bench of the Allahabad High Court has quashed a GST demand order that exceeded the scope of the original show cause notice, which cited a breach of Section 75(7) of the CGST Act, 2017. It was discovered by the court that the final demand of Rs 3.04 crore was more than Rs 2.10 […]
The Allahabad High Court directed the GSTN ( Goods and Services Tax Network ) to revise the GST portal within 1 month to permit appeals even when disputed tax shows ‘Nil’ and held that a statutory right to appeal u/s 107 of the GST Act cannot be refused or blocked because of the technical glitches […]
The Supreme Court has stated that an activity which concerns the transfer of title in immovable property by way of sale could not be treated as a “service” under the Finance Act, 1994. Therefore, such transactions are not within the ambit of service tax. A judgment was delivered by a bench of Justices J.B. Pardiwala […]
