Notice issued u/s 74 without specifying the date of hearing
The petitioner not furnished the reply. The Court held that failure to avail one opportunity may not lead to denial of the other.
Tag: Allahabad HC
Lawgics – Judgment No. 140
The appeal filed against the aforesaid order has been dismissed on the ground of limitation only…
Lawgics – Judgment No. 138
The petitioner had initiated the payment of tax for the month of April, 2023 within time, in the manner prescribed. The amount was debited from its account, within prescribed time. To that extent, “failure” may never be attributed to the petitioner- in timely payment of the tax amount.
Hon’ble Allahabad HC in a detailed order upheld validity of the notifications extending time limits
Hon’ble Allahabad HC in a detailed order upheld validity of the notifications extending time limits for issuing notices and orders under Section 73 of the GST Law.
GST DAILY – 216
HC upheld penalty since assessee failed to produce invoice and e-way bill during interception of goods
GST DAILY – 211
Goods can’t be detained on speculation that they are undervalued; HC slams penalty imposed by GST officer
GST DAILY – 208
No penalty under GST if part B of E-way bill couldn’t be generated due to technical difficulties: HC
The department can recover ITC in case supply from non-existent and bogus firms
The plea of the recipient that they had received actually inward supplies and the registration of the supplier was subsequently cancelled.
Interest and penalty not leviable when there is no fault of Assessee in depositing GST
The Hon’ble Allahabad High Court in the case of Bhole Baba Milk Food Industries Limited allowed the writ petition and held that the levy of fee and interest would arise only in case where the failure is on part of the assessee to file return and/or payment of tax due within the prescribed period of time.