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THE Hon’ble ALLAHABAD HIGH COURT in the case of SUMIT ENTERPRISES V/s STATE OF U.P. decided on 9-10-2023 👉 Issue:- ✔️ Whether incomplete SCN is valid? 👉 The Hon’ble High Court decision :- ✔️ Where in notice issued under section…
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.
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.
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.
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.
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.
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.
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…
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 OF ALLAHABAD The registration was cancelled after not replying to the initial notice. The reason for cancellation was that the…