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The Hon’ble Allahabad High Court in the case of PP Polyplast (P.) Ltd. allowed the writ petition and held that no penalty proceedings under Section 130 of the CGST Act is maintainable on the ground of excess stock. It was further stated that the proceedings relating to Section 73/74 should be initiated if prima facie view arises that excess stock was found.
The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited allowed the writ petition and held that goods are not liable for seizure and further penalty cannot be imposed when designated route not taken during transportation as the documents accompanying the goods were found to be genuine.
Seizure of goods without providing opportunity to assessee to explain discrepancy in E-Way is against natural justice: HC
Penalty can’t be imposed just because e-way bill expired 9 hours before interception of goods: HC
The Hon’ble Allahabad High Court, Lucknow Bench in the case of M/s. Eveready Industries India Limited allowed the writ petition and held that it is mandatory to grant opportunity of personal hearing and stated that the word “personal” is intended to be added before the word hearing in Section 75(4) of the CGST Act which was erroneously left out at the time of drafting.
No, the Honorable High Court of Allahabad in the case of M/s Vijay Trading Company quashed the assessment order stating that the law is clear on the subject that the proceedings under section 130 of the GST Act cannot be put to service if excess stock is found at the time of the survey.
The Hon’ble Allahabad High Court in the case of Shree Om Steels, allowed the writ petition and held that confiscation proceedings under Section 130 of the CGST Act cannot be initiated for excess stock solely based on survey, as the tax demand must be quantified under Section 73 or 74 of the CGST Act.
Penalty set aside by HC in case of mere minor discrepancy in E-way bill as intent to evade tax is not there.
HC held that demand in order cannot exceed the demand proposed in SCN; directed to treat such order as final SCN.
Yes, the Honorable High Court of Allahabad in case of M/s. Anil Rice Mill the writ petition filed by the petitioner stating that the primary responsibility of claiming the benefit is upon the dealer to provide and establish the actual physical movement of goods, genuineness of transactions, etc.