Tag: Allahabad HC
Right to personal hearing and Right to object the SCN cannot be compromised if the SCN is not uploaded on the GST portal
The Hon’ble Allahabad High Court in the case of Khanna Polyrib (P.) Ltd. v. State of Uttar Pradesh (Writ Tax No. 1311 of 2023 dated January 12, 2024) held that the printout of the dashboard clearly indicated that the Petitioner was not denied the Right to object the Show Cause Notice and the Right to personal hearing. It was due to the non-uploading of the Show Cause Notice on the GST portal that those rights came to be denied to the Petitioner automatically. Hence, the Right to personal hearing and Right to object the Show Cause Notice cannot be compromised if the Show Cause Notice is not uploaded on the GST portal.
Superintendent cannot exceed jurisdictional prescribed limits and pass the Order
The Hon’ble Allahabad High Court in the case of Mansoori Enterprises held that according to Circular No. 31/05/2018-GST dated February 09, 2018, power of the Superintendent, Central Goods and Service Tax & Central Excise is limited to the matter not exceeding Rs. 10,00,000/- and in the present case the amount involved is more than Rs. 16,00,000/- and consequently, the order passed by the Superintendent is without jurisdiction. Hence, the said order was declared without jurisdiction and liable to be set aside.
Goods cannot be detained and penalty cannot be imposed under Section 129 of the UPGST Act when goods are undervalued
The Hon’ble High Court of Allahabad in the case of Shamhu Saran Agarwal & Company allowed the writ petition and held that goods cannot be detained and penalty cannot be imposed under Section 129 of the UPGST Act when goods are undervalued.
No penalty shall be imposed in cases where Part B of the E-way bill remains unfiled due to technical difficulties
The Hon’ble Allahabad High Court in the case of Precision Tools India held that non-filling of Part ‘B’ of the E-Way Bill on technical difficulties and without any intention to evade tax would not lead to the imposition of penalty.
GST DAILY – 188
No penalty can be imposed if goods were transported along with tax invoice containing vehicle no
GST DAILY – 187
No adverse order can be passed without granting personal hearing to assessee: HC
Demand Order cannot be passed without issuing the Show Cause Notice
The Hon’ble Allahabad High Court in the case of Yash Building Material v. State of Uttar Pradesh [Writ Tax No. 1435 of 2022 dated January 31, 2024], held that a demand order passed without issuance of a Show Cause Notice…
Section 5 of the Limitation Act would not be applicable for appeal filed under GST
The Hon’ble Allahabad High Court in the case of M/s. Yadav Steels v. Additional Commissioner and Anr. [Writ Tax No. 975 of 2023 dated February 15, 2024] dismissed the writ petition, thereby holding that, Section 5 of the Limitation Act,…