Mashwara Before Muqadma: The Continuing Debate on DRC-01A and Pre-Notice Consultation
In tax law, a single word can sometimes determine the fate of an entire proceeding.
Tag: Allahabad HC
Retention of Seized Cash Beyond Six Months Without Valid and Communicated Extension Order is Without Jurisdiction
The Hon’ble Allahabad High Court in Shalabh Agarwal And Another allowed the writ petition and held that the retention of seized cash by DRI beyond the statutory period of six months under Section 110(2) of the Customs Act was wholly without jurisdiction in the absence of a validly approved and communicated extension order, and further ..
Can Advocate be prosecuted for professional services to Client?
The Hon’ble Allahabad High Court in Samarpan Jain v. State of U.P. and 2 Others [Criminal Misc. Writ Petition No. 23443 of 2025 dated May 21, 2026] quashed the First Information Report (“the FIR”), charge-sheet, and cognizance order initiated by the Deputy Commissioner of State GST, Rampur
Mandatory Physical Service of SCN is must post cancellation of GST Registration
The Hon’ble Allahabad High Court in the case of M/s. Steps Care India held that once GST registration is cancelled, service of show cause notice through the common portal alone is insufficient and physical service of notice is mandatory.
Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order
The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner’s specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.
Interest cannot be imposed in adjudication order, if not demanded/ quantified in Show Cause Notice
The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar held that interest liability cannot be imposed in the adjudication order when the show cause notice did not quantify or demand such interest, as it would violate Section 75(7) of the GST Act.
First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority
The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) held that the Appellate Authority under Section 107(11) of the CGST Act, 2017 does not possess the power to remand matters to the adjudicating authority, and therefore the appellate orders remitting the matter for reconsideration were unsustainable in law.
GST DAILY – 510: Matter to be remanded as GST order with higher demand than show-cause notice violates Section 75(7): HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Vibhuti Tyres V/s State of U.P., decided on 7-5-2025
GST DAILY – 506 : Mere presence of excess stock during search warrants proceedings under section 73/74, not confiscation under section 130: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Gopal Trading Company V/s State of U.P., decided on 7-5-2025
GST DAILY – 502 : Once resolution plan approved, department is barred from further claims: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF