GST DAILY – 406 : Assessee was entitled to interest on refund amount due to delayed crediting of refund to the bank account: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF TATA Aldesa (J.V.) V/s State of UP, decided on 2-12-2024
Tag: Allahabad HC
GST DAILY – 404 : No penalty for technical breach in details of e-way bill as there was no intent to evade tax and goods matched e-way bill details: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF GSV Products V/s Additional Commissioner Grade-2, decided on 12-11-2024
GST DAILY – 393 : No goods shall be detained on the ground of undervaluation if the goods are accompanied by all relevant documents: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF A.N. Enterprises V/s Additional Commissioner,
GST DAILY – 391 : Order set aside as GST notices were uploaded under the wrong tab on portal which prevented timely response from assessee: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Tasneef Ahmad Mirza V/s Union of India, decided on 21-10-2024
Section 74 of the CGST can be invoked only upon clear demonstration of fraud, wilful misstatement, or suppression of facts with intent to evade tax
The Hon’ble Allahabad High Court in the case of SafeconLifescience Private Limited held that proceedings under Section 74 of the UPGST Act cannot be sustained unless there is evidence of fraud, wilful misstatement, or suppression of fact to evade tax. The Court quashed orders passed merely on the basis of unverified intelligence reports and supplier registration cancellation, reiterating the necessity for mens rea and strict compliance with CBIC’s instruction dated December 13, 2023.
GST DAILY – 368 : Goods to be released u/s 129(1)(a) if owner produces valid documents; order u/s 129(1)(b) quashed
Goods to be released u/s 129(1)(a) if owner produces valid documents; order u/s 129(1)(b) quashed
GST DAILY – 367 : ITC in one GSTIN can be adjusted in another as per Circular No.183/15/2022-GST if dept. has issued two GSTINs against single PAN
ITC in one GSTIN can be adjusted in another as per Circular No.183/15/2022-GST if dept. has issued two GSTINs against single PAN
No bar of ITC for the buyer when the supply is genuine and supplier was active and registered on invoice date
The Hon’ble Allahabad High Court in the case of M/s Kesarwani Traders v. State of U.P. & Others [Writ Tax No. 1235 of 2025, order dated August 18, 2025] held that subsequent cancellation of the supplier’s GST registration cannot by itself be the ground for denial of ITC if the supplier was registered on the date of invoice and the transaction is genuine, an adverse inference against the buyer was unjustified.
No Provisions in GST Law for remand back by First Appellate Authority
The Hon’ble Allahabad High Court in the case of M/s Kanha Shree Steels held that once an appellate authority finds a show cause notice and cancellation order deficient for lack of reasons, it cannot remand the matter back for verification; the appellate authority under Section 107 of the CGST Act cannot grant a “second inning” to Revenue by referring cases back to the adjudicating authority.
GST DAILY – 343 : ITC can’t be allowed if genuineness of transaction with physical movement of goods couldn’t be proved: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Anil Rice Mill V/s State Of U.P. Writ Tax No. 886 of 2023, decided on 14-8-2024