Tag: Allahabad HC
GST DAILY – 175
Penalty order under GST to be treated as SCN to seek release of vehicle seized u/s 129
Allahabad HC refuses to recognise those paying GST, I-T as ‘slum dwellers’
The Lucknow bench of the Allahabad High Court on Tuesday said that those owning multi-storey constructions, commercial properties and business establishments and those who file GST and income tax returns, cannot be termed as slum dwellers merely because they live…
Assessee must respond to SCN for the case to be adjudicated on merits
The Hon’ble Allahabad High Court in the case of Mgs Palace v. State of Uttar Pradesh [Writ Tax No. 1390 of 2023 dated January 03, 2024], held that the satisfaction required to be recorded in terms of Section 61(3) of…
Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax
The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ Tax No. 146 of 2023 dated January 25, 2024] held that mere technical errors, without having any potential financial implications,…
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 dated January 16, 2024] held that the invoice itself contains the details of the truck,…
GST Authorities can’t raise new grounds or arguments that are not part of the SCN
The Hon’ble Allahabad High Court in the case of M/s. Associated Switch Gears and Projects Ltd. v. State of Uttar Pradesh [Writ Tax No. 276 of 2020 dated January 25, 2024 held that no other ground can be raised apart…