Tag: Allahabad HC

GST ArticleHigh Court

There is no provision to disclose the route of transportation of goods under the GST Law

byCA Bimal Jain

The Hon’ble Allahabad High Court in the case of Vishal Steel Supplier found the detention of goods unjustified and that, unlike the Value Added Tax Act, 2008 (“the VAT Act”), there is no specific provision in the Goods and Services Tax Act, 2017 (“the CGST Act”) which requires Assessee to disclose the route of transportation. Consequently, the Court quashed the detention orders and mandated the refund of any amount deposited.

GST ArticleHigh Court

Bail may be conditionally granted in cases of fraudulent ITC availment through fake invoices

byCA Bimal Jain

The Hon’ble Allahabad High Court in M/s. Pradip Kumar Jain allowed bail to the Assessee, considering nature of offense, punishment, lack of evidence regarding creation of fake firms, and period of jail stay, the Assessee made out case for bail. The bail was granted subject to conditions including non-tampering with evidence and appearing before trial court.

GST ArticleHigh Court

Tax Invoices, E-way bills, and Goods Receipts are not sufficient proof to avail ITC

byCA Bimal Jain

The Hon’ble Allahabad High Court in the case of M/s Anil Rice Mill held that without details such as payment of freight charges, proof of goods delivery, and toll receipts to verify “the actual physical movement of goods and the authenticity of transportation,” tax invoices, EWB, and payments made through banking channels are insufficient for claiming the benefit of ITC.

Lawgics

Lawgics – Judgment No. 168

byNidhi Aggarwal

Impugned order based on report from proper officer regarding survey conducted on 24.03.2018, which had not been confirmed or communicated to petitioner for their response was set aside, finding them unsustainable due to the failure to provide the petitioner an opportunity to address the adverse material.