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Tag: Allahabad HC

ArticleGST Article

GST DAILY – 496 : Matter remanded as Appellate Authority erred in ignoring time spent before High Court and Supreme Court: HC

byCA Pradeep Modi25/12/202525/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Simla Gomti Pan Products Pvt. Ltd. V/s Commissioner of State Tax, ,decided on 10-4-2025

ArticleGST Article

GST DAILY – 489 : No tax evasion if old machine was transferred from head office to branch for its own use; penalty to be set aside: HC

byCA Pradeep Modi17/12/202517/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF D and D Construction and Developers Company V/s Additional Commissioner

ArticleGST Article

GST DAILY – 485 : Liability to pay GST under RCM remains with the assessee even if the supplier has agreed to pay under the agreement: HC

byCA Pradeep Modi17/12/202517/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Devendra Kumar Singh Contractor V/s Union of India, decided on 15-4-2025

ArticleGST Article

GST DAILY – 478 : Order was liable to be quashed since it was issued after limitation date for FY 2017-18: HC

byCA Pradeep Modi14/12/202514/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ambrish Chandra Arya V/s State of U.P. , decided on 25-3-2025

ArticleGST Article

GST DAILY – 477 : Order to be set aside as it was passed without application of mind and without providing reasons for invoking Section 74 of CGST Act: HC

byCA Pradeep Modi14/12/202514/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Singh Electrical Store V/s Superintendent CGST and Central Excise, decided on 17-3-2025

ArticleGST Article

GST DAILY – 475 : Order to be quashed as it was passed against a non-existent company post-amalgamation: HC

byCA Pradeep Modi14/12/202514/12/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Max Estates Ltd. V/s Union of India, decided on 5-3-2025

ArticleGST Article

No adverse order can be passed without the opportunity of personal hearing

byCA Bimal Jain26/11/202526/11/2025

The Hon’ble Allahabad High Court in Jagjit Enterprises (P.) Ltd. quashed an order passed under Section 73 of the UPGST Act without giving any opportunity of personal hearing to the petitioner, following the rationale of the Division bench of the same Court in Mahaveer Trading Company v. Deputy Commissioner, State Tax, Writ Tax No. 303 of 2024 dated March 4, 2024.

ArticleGST Article

GST DAILY – 450 : Consent of one co-owner is sufficient if two persons are co-owners of property for purpose of taking GST registration: HC

byCA Pradeep Modi24/11/202524/11/2025

GST DAILY – 450 : Consent of one co-owner is sufficient if two persons are co-owners of property for purpose of taking GST registration: HC

ArticleGST Article

GST DAILY – 435 : Proceedings under Section 130 of CGST Act are not permissible against a registered dealer if excess stock is found during a survey: HC

byCA Pradeep Modi22/11/202522/11/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Dee Control And Electric Pvt. Ltd. V/s Additional Commissioner Grade-2

ArticleGST Article

GST DAILY – 434 : Order to be set aside as the assessment was made against a deceased person: HC

byCA Pradeep Modi22/11/202522/11/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025

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