Judgement on cancellation of registration – Notice treated as vague and reckless
Sr.No.035625-03-2023 Citation – 2023-VIL-189-ALHM/s VIRAJ POLYMERS PRIVATE LTD Vs STATE OF U.P. AND 3 OTHERSDate of Order – 16-03-2023HIGH COURT…
Tag: Allahabad HC
Non-Submission of reply to the SCN cannot be a valid ground for cancellation of GST Registration
The Hon’ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax…
GST amount to be adjusted if there is an issue of mismatch in GST Return with Bank Statement
The Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No.…
Requirement of e-way bill cannot be escaped by undervaluing the goods
The Hon’ble Allahabad High Court in M/s. Radha Fragnance v. Union of India and Others [Writ Tax No. 427 of…
Providing opportunity of hearing ensures natural justice and allows Revenue Department to pass appropriate orders
The Hon’ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of…
Minor discrepancy in the e-way bill would not attract penalty proceedings
The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. –…
Mere non-reply to SCN cannot be ground for cancellation of GST Registration
The Hon’ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of…
Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application
The Hon’ble Allahabad High Court in M/s Shiv Scrap Sales v. State of U.P. & Anr. [Writ Tax No. 1519…
Allahabad HC orders interim stay on Rs.1,081 crore GST demand against Paytm
Allahabad High Court has given interim relief to Paytm (One 97 Comunications Ltd) on a GST dispute over supply of…
Demand order not sustainable without issuance of SCN and fair opportunity to respond
The Hon’ble Allahabad High Court in Skyline Automation Industries v. State of Uttar Pradesh quashed the demand order passed in Form DRC-07, by the Revenue Department, on the grounds that a notice in Part A of FORM GST DRC-01A under Rule 142(1A) of Central Goods and Services Rules, 2017 (“the CGST Rules”) was not issued.