Tag: Allahabad HC
Period of limitation in filing the appeal stood extended pursuant to the 52nd GST Council Meeting
The Hon’ble Allahabad High Court in M/s Modern Steel v. Additional Commissioner and Another [Writ Tax No. 1192 of 2023 dated October 19, 2023] remanded back the matter to the Appellate Authority to examine the question of limitation in the…
Mere infractions of law are not valid grounds for filing writ petition
The Hon’ble Allahabad High Court in the case of M/s. Bajrang Trading Company v. Commissioner Commercial Tax and Another [Writ Tax No. 1123 of 2023 dated October 27, 2023] dismissed the writ petition and held that mere infractions of law…
No provision to Disclose the Route of Transportation of Goods under GST
The Hon’ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. – 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the…
Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC
The Allahabad High Court in the case of M/s. Malik Traders v. State of Uttar Pradesh and Ors. [Writ Tax No. 1237 of 2021 dated October 18, 2023], dismissed the writ petition and held that, details of the Tax Invoice,…
GST Daily 117 – FORM GST DRC-01A IS A “PRE-SCN INTIMATION”- PRINCIPLES OF NATURAL JUSTICE MUST BE FOLLOWED
👉 The Hon’ble ALLAHABAD HIGH COURT in the case of Nanhey Mal Munna Lal Vs State Of U.P. , decided on 15.03.2022 👉 Issue ✔️ Can Department issue directly SCN without issuing Form GST DRC-01A is it PRINCIPLES OF NATURAL…
Time Period of February, 2020 to August, 2020 to be considered cumulatively for availing GST Credit under Rule 36(4) of the CGST Rules
The Hon’ble Allahabad High Court in the case of M/s. Vivo Mobile India Private v. Union of India and Others [Writ Tax No. 433 of 2021 dated September 5, 2023] allowed the writ petition and held that as per Rule…
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 👉 Issue ✔️ What are the interpretation of the words “Communicated” and “Served” in the context of the GST Act.? 👉…