![Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/500x300_2089633-gst-electricity-transmission-distribution-charges-orissa-hc-taxscan-2.webp "Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]")
Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]
The Allahabad High Court has held that mere electricity consumption cannot form the sole basis for alleging suppression of purchases and sales under...
![GST Evasion Allegations Surface after Truck with Defaced Number Plate: Allahabad HC Stays Coercive Action [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/250x150_2089638-allahabad-high-court-gst-evasion-gst-taxscan.webp "GST Evasion Allegations Surface after Truck with Defaced Number Plate: Allahabad HC Stays Coercive Action [Read Order]")
![Section 93 of GST Act Covers Liability of Legal Heirs, But Determination against Dead Person Invalid: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/250x150_2089639-gst-section-93-of-gst-act-gst-act-liability-of-legal-heirs-taxscan.webp "Section 93 of GST Act Covers Liability of Legal Heirs, But Determination against Dead Person Invalid: Allahabad HC [Read Order]")
![One E-Way Bill for Multiple Invoices Acceptable: Allahabad HC Rules E-Way Bill’s Purpose is Goods Movt Disclosure, Minor Human Errors should not Attract Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/250x150_2089288-allahabad-hc-e-way-bill-human-errors-penalty-taxscan.webp "One E-Way Bill for Multiple Invoices Acceptable: Allahabad HC Rules E-Way Bill’s Purpose is Goods Movt Disclosure, Minor Human Errors should not Attract Penalty [Read Order]")
GST pre-deposit made through Electronic Credit Ledger is a Valid Deposit: Allahabad HC Directs Appellate Authority to Accept [Read Order]
The Allahabad High Court, Lucknow Bench, has held that a pre-deposit made through the Electronic Credit Ledger (ECRL) is a valid deposit for the purpose of filing an appeal under Section 107 of the...
![GST pre-deposit made through Electronic Credit Ledger is a Valid Deposit: Allahabad HC Directs Appellate Authority to Accept [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088955-gst-predeposit-taxscan.webp "GST pre-deposit made through Electronic Credit Ledger is a Valid Deposit: Allahabad HC Directs Appellate Authority to Accept [Read Order]")
Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]
With regards to the challenge to the parallel proceedings under GST (Goods and Services Tax), the Allahabad High Court has directed state GST authorities to address the jurisdiction before any...
![Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088940-gst-madras-high-court-madras-hc-gstr-3b-returns-madras-hc-orders-taxscan-2.webp "Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]")
Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]
The Allahabad High court has directed the assessee to file a fresh representation regarding the GST ( Goods and Services ) refund of the excess GST paid before the concerned authorities without...
![Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088933-refund-claim-taxscan.webp "Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]")
No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]
The Allahabad High Court has dismissed writ petitions filed upholding orders passed against the assessee under the GST Act observing that in the absence of any material evidence to prove wrongful...
![No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088912-composition-scheme-taxscan.webp "No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]")