GST DAILY – 113 – Availability of GST Order on Common Portal does Not explicitly Imply Order Service
THE Hon’ble Allahabad High Court in the case of Baghel Trading Co V/s State Of U.P. decided on 03-10-2023 👉…
Tag: Allahabad HC
GST Daily 111 – HC set aside order passed on basis of SCN in which time and venue of personal hearing were not indicated
THE Hon’ble ALLAHABAD HIGH COURT in the case of SUMIT ENTERPRISES V/s STATE OF U.P. decided on 9-10-2023 👉 Issue:-…
Release of goods and vehicle when accompanied by E-way bill
The Hon’ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others held that since the assessee’s goods in transit were accompanied by the necessary documents, including an E-Way bill and invoice, the department should have released the goods and vehicle under Section 129 of the CGST Act.
Notice issued: Whether GST Council has the authority to change the classification of the product
The Hon’ble Allahabad High Court in M/s. Dharampal Satyapal Limited v. Union of India granted the stay on show cause notice provided the deposits INR 10 Crores with the Revenue Department in a separate account within three weeks and submits a bank guarantee of the balance amount.
Adjudicating Authority must provide hearing opportunity before passing an adverse order
The Hon’ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not required to request for opportunity of personal hearing, and it remained mandatory upon Adjudicating Authority to afford such opportunity before passing an adverse order.
Higher penalty cannot be imposed u/s 129(1)(b) of the CGST Act if owner of goods comes forward to pay penalty
The Hon’ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh held that if the assessee comes forward and is willing to pay the penalty for the detained goods, the Revenue Department cannot issue penalty order under section 129(1)(b) of the CGST Act.
Claim of ITC through GSTR-3B justified since Form GST ITC-02 was not live on common portal
The Hon’ble Allahabad High Court in M/s Tikona Infinet Private Limited v. State of U.P. set aside the demand raised on the ground that assessee instead of passing the ITC through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of the Revenue Department was not correct since the Form ITC-02 was not live on the common portal.
Higher penalty cannot be levied where owner of goods come forward in case of detention
The Hon’ble Allahabad High Court in M/s.Margo Brush India & Ors. v. State of U.P set aside the penalty order passed under Section 129(1)(b) of the UPGST Act by the adjudicating authority and held that penalty u/s 129(1)(b) of the UPGST Act was unjustified and untenable…
SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer
SCN issued without issuance of DRC-01A is valid where entire tax amount is disputed by taxpayer.
Personal hearing cannot be denied without confirming from assessee
The Hon’ble Allahabad High Court in the case of Mohini Traders v. State of U.P. had set aside the order and held that assessee is not required to request for opportunity of personal hearing…