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THE ALLAHABAD HIGH COURT IN THE CASE OF Fashion Safety Footwear Pvt. Ltd. V/s Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Ram Krishna Gupta V/s State of U.P. Writ Tax No. 728 of 2023, decided on 9-7-2024
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF PP PolyplastPvt. Ltd. V/s Additional Commissioner Grade 2, State Tax, Uttar Pradesh Writ Tax No. 1183 of 2024, decided on 30-7-2024
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Exide Industries Ltd. V/s Additional Commissioner Grade-II (Appeal)-1
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Kumar Cargo Solution V/s State of U.P., decided on 1-8-2024
The Hon’ble Allahabad High Court in J.T. Steel Traders held that proceedings under section 130 of the GST Act cannot be initiated solely on the basis of finding excess stock during survey; instead, proceedings under sections 73 or 74 should be adopted.
The Hon’ble Allahabad High Court in D.R. Hotels Pvt. Ltd. held that when notices are served through the e-mail address provided at the time of registration, service is deemed to be effected under Section 169, and writ jurisdiction cannot be invoked without exhausting the appellate remedy under Section 107.
The Hon’ble Allahabad High Court in T.K. Printers held that tax and penalty under Section 129 of the CGST/UPGST Act cannot be imposed in absence of intent to evade tax, where e-way bill was generated before detention and the goods were part of a stock transfer, not meant for sale.
The Hon’ble Allahabad High Court in the case of M/s Vadilal Enterprises Ltd. held that a show cause notice issued under Section 74 of the CGST Act without alleging fraud, wilful misstatement, or suppression is without jurisdiction and liable to be quashed.
The Hon’ble Allahabad High Court in the case of M/sVrinda Automation held that a demand order exceeding the amount specified in a show‑cause notice violates the mandatory bar in Section 75(7) of the CGST Act and must be set aside.