Tag: Allahabad HC
Assessee is entitled to one opportunity of a personal hearing before the Authority passes the order
The Hon’ble Allahabad High Court in the case of Akabar Ali Transport Services v. State of U.P. [Writ Petition No. 1524 of 2023 January 09, 2024] held that the Petitioner is entitled to one opportunity of hearing before the authority…
Penalty cannot be imposed if terms of the Show Cause Notice have been complied with
The Hon’ble Allahabad High Court in the case of M/s. Rathore Building Material v. Commissioner of State tax [Writ Tax No 136 of 2023 dated December 1, 2023] held that Petitioner had complied with terms of Show Cause Notice by…
No E-way bill required for the period February 2018 to March 2018 under the UPGST Act
The Hon’ble Allahabad High Court in the case of M/s. Sunil Traders v. State of UP and Others [Writ Tax No. 678 of 2023 dated November 16, 2023] allowed the writ petition and held that, the petitioner is entitled to…
ITC should not be disallowed because of entering the wrong GSTIN number of the recipient in Form GSTR-1
ITC was disallowed due to difference in GSTR-3B and GSTR-2A because of entering wrong GSTIN in GSTR-1
Penalty reduced from Rs.56 lakh to Rs. 10 thousand in case of delay in payment of tax collected by the Supplier
The Hon’ble Allahabad High Court in the case of Clear Secured Services Private Limited held that maximum penalty of Rs.10,000/- could be imposed by the Revenue Department, when no amount of tax has been evaded by the Assessee and there is only delay in depositing the amount of tax collected by the Supplier.