Advika Dwivedi
![GST ITC Claim of FY 2017-2021 Calcutta HC orders Dept to Examine matter in light of S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2107996-gst-itc-claim-taxscan.webp "GST ITC Claim of FY 2017-2021 Calcutta HC orders Dept to Examine matter in light of S. 16(5) [Read Order]")
GST ITC Claim of FY 2017-2021 Calcutta HC orders Dept to Examine matter in light of S. 16(5) [Read Order]
The Calcutta High Court exercising writ jurisdiction has set aside the order rejecting a rectification request under Section 107 of the West Bengal...
![Benami Proceedings Based on ‘Kachcha Paper’ Require Scrutiny: Allahabad HC Admits Appeals Against Benami Tag on Cash Seized During Raid [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107800-benami-proceedings-kachcha-paper-require-scrutiny-allahabad-hc-admits-appeals-cash-seized-during-raid-taxscan.webp "Benami Proceedings Based on ‘Kachcha Paper’ Require Scrutiny: Allahabad HC Admits Appeals Against Benami Tag on Cash Seized During Raid [Read Order]")
![Cotton-Filled Khadi Rajai Taxable at 14% Under UP VAT Law: Allahabad High Court Denies Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107850-cotton-filled-khadi-rajai-taxable-up-vat-law-allahabad-high-court-taxscan.webp "Cotton-Filled Khadi Rajai Taxable at 14% Under UP VAT Law: Allahabad High Court Denies Exemption [Read Order]")
![S.29 Cannot Be Used to Reassess ITC Claim: Allahabad HC Quashes Reassessment Initiated Without Escapement of Turnover [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107846-itc-allahabad-hc-reassessment-escapement-taxscan.webp "S.29 Cannot Be Used to Reassess ITC Claim: Allahabad HC Quashes Reassessment Initiated Without Escapement of Turnover [Read Order]")
![Conditional Bail Granted by Allahabad HC in ₹35 Crore GST Tax Evasion Case Noting Four-Month Custody [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107833-bail-to-accused-gst-evasion-case-taxscan.webp "Conditional Bail Granted by Allahabad HC in ₹35 Crore GST Tax Evasion Case Noting Four-Month Custody [Read Order]")
Suspicion Insufficient to Levy Penalty Under Section 48(5) of UP VAT Act Rules Allahabad HC [Read Order]
The High Court of Judicature at Allahabad held that a penalty under Section 48(5) of the U.P. Value Added Tax Act, 2008 (U.P. VAT Act) cannot be imposed merely on suspicion or based solely on the...
![Suspicion Insufficient to Levy Penalty Under Section 48(5) of UP VAT Act Rules Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107854-prnalty-vat-rule-taxscan.webp "Suspicion Insufficient to Levy Penalty Under Section 48(5) of UP VAT Act Rules Allahabad HC [Read Order]")
![No Mens Rea in Delivery Mismatch: Allahabad HC Quashes GST Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107841-allahabad-high-court-gst-penalty-taxscan.webp "No Mens Rea in Delivery Mismatch: Allahabad HC Quashes GST Penalty [Read Order]")
SCN u/s. 130 Issued for Alleged S.35 Violation Held Without Jurisdiction: Allahabad HC Quashes GST Proceedings [Read Order]
The Lucknow Judicature of Allahabad High Court held that a show cause notice issued under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) could not be sustained when...
![SCN u/s. 130 Issued for Alleged S.35 Violation Held Without Jurisdiction: Allahabad HC Quashes GST Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107829-scnhc-quashesgst-proceedings.webp "SCN u/s. 130 Issued for Alleged S.35 Violation Held Without Jurisdiction: Allahabad HC Quashes GST Proceedings [Read Order]")
Fire Loss No Ground for Exemption: CESTAT Orders Ajanta Soya to Pay Duty on All Lost and Short Crude Palm Oil [Read Order]
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that the destruction of Crude Palm Oil in a fire accident does not entitle an importer to retain...
![Fire Loss No Ground for Exemption: CESTAT Orders Ajanta Soya to Pay Duty on All Lost and Short Crude Palm Oil [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107772-fire-loss-no-ground-exemption-cestat-orders-ajanta-soya-pay-duty-all-lost-short-crude-palm-oil-txn.webp "Fire Loss No Ground for Exemption: CESTAT Orders Ajanta Soya to Pay Duty on All Lost and Short Crude Palm Oil [Read Order]")
Supreme Court upholds 100% Income Tax Addition on Bogus Purchases u/s 69C, Dismisses SLP [Read Order]
The Supreme Court has upheld the Bombay High Court’s ruling that restored the Assessing Officer’s 100% addition of ₹20.06 crore as bogus purchases under Section 69C, dismissing the Special Leave...
![Supreme Court upholds 100% Income Tax Addition on Bogus Purchases u/s 69C, Dismisses SLP [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107737-bogus-purchases-taxscan.webp "Supreme Court upholds 100% Income Tax Addition on Bogus Purchases u/s 69C, Dismisses SLP [Read Order]")
Allahabad HC Orders UPPCB to Decide Representation on Alleged Fraud in Brick Kiln Partnership Within Six Weeks [Read Order]
The Allahabad High Court directed the Uttar Pradesh Pollution Control Board (UPPCB) to take a final decision on the petitioner’s representation within six weeks. The Court noted that the Regional...
![Allahabad HC Orders UPPCB to Decide Representation on Alleged Fraud in Brick Kiln Partnership Within Six Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107731-brick-klin-taxscan.webp "Allahabad HC Orders UPPCB to Decide Representation on Alleged Fraud in Brick Kiln Partnership Within Six Weeks [Read Order]")