GST DAILY – 478 : Order was liable to be quashed since it was issued after limitation date for FY 2017-18: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ambrish Chandra Arya V/s State of U.P. , decided on 25-3-2025
Tag: Allahabad HC
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
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
GST DAILY – 475 : Order to be quashed as it was passed against a non-existent company post-amalgamation: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Max Estates Ltd. V/s Union of India, decided on 5-3-2025
No adverse order can be passed without the opportunity of personal hearing
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.
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
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
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
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Dee Control And Electric Pvt. Ltd. V/s Additional Commissioner Grade-2
GST DAILY – 434 : Order to be set aside as the assessment was made against a deceased person: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025
Mandatory Requirement of Written ‘Reasons to Believe’ Under Rule 86A for Blocking Input Tax Credit (ITC)
The Hon’ble Allahabad High Court in the case of Pilcon Infrastructure Pvt. Ltd. held that blocking of Input Tax Credit under Rule 86A of the U.P. GST Rules without recording specific, written ‘reasons to believe’ linking the assessee to fraudulent transactions is without jurisdiction and illegal, emphasizing that mere reliance on ex parte communications or generic alerts from DGGI does not fulfil the statutory requirement.
Opportunity of PH is must even if taxpayers has not filed reply of SCN
The Hon’ble Allahabad High Court in the case of A To Z Car Solutions held that the assessment order under Section 73 of the UPGST Act is unsustainable where the assessee is denied the mandatory right of oral hearing, irrespective of compliance to the opportunity to file written reply.
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