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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, […]
Only technical errors under tax laws without any financial implications must not be the foundations for the imposition of penalties, the Allahabad HC stated. When dealing with the case of goods not accompanying the e-way bill, Justice Shekhar B. Saraf stated. “Mere technical errors, without having any potential financial implications, should not be the grounds […]
Authorities could not travel beyond the show cause notice to levy the penalty on the taxpayer, Allahabad High Court ruled. The bench comprising Justice Shekhar B. Saraf stated that, “At its core, a show cause notice represents the initial step in an administrative or legal process, wherein an individual or entity is formally apprised of […]
The Central Board of Indirect Taxes, Ministry of Finance to acknowledge extending the advantage of time extension to file a petition under section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act, Allahabad High Court rendered. On 2nd November 2023, the Central Board […]
The Lucknow Bench of the Allahabad High Court held that before passing any adverse order, such as imposing tax or penalty, the opportunity of hearing is mandatory under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017. Section 75(4) of the UPGST Act provides that an opportunity for a hearing must be […]
The Allahabad High Court rendered the Additional Commissioner, CGST, (Appeals), Meerut, to provide the benefit of Under Section 14 of the Limitation Act to the applicant and hear the petition filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh. Section 14 of the Limitation Act, 1963 furnishes that the period where […]
