The High Court of Allahabad held that there is also no bar in the Uttar Pradesh Act on lodging the First Information Report (FIR) under the Code for offences punishable under the Penal Code i.e...
The High Court of Allahabad held that non-presentation of the books of accounts at the time of the survey cannot be the sole reason for rejection of the books of accounts. For the assessment year,...
The High Court of Allahabad held that assessee only needs to prove the source of credit entries and he is not required to prove the source of the source or the creditors’ credit. The assessee,...
The High Court of Allahabad has reaffirmed that the GST dept. should release the seized goods after the security of the equivalent amount is furnished. The petitioner, M/S Skipper Limited was required to furnish a...
The Authority on Advance Ruling (AAR) in Karnataka ruled that the supply of purified drinking water to the general public is not entitled to exemption from Goods and Service Tax. The applicant is a private...
The Allahabad High Court has restrained the government not to initiate any recoveries or coercive actions till April 6, 2020, so as to abate the spread of Corona Virus (COVID-19). In accordance with the initiative...
The Rajasthan State Budget has proposed setting up of 48 New Courts in the different part of the state for the Financial Year 2020-21. Taking into account the increase in the number of pending cases,...
The Allahabad High Court has refused to entertain a writ petition of an applicant who consistently evaded summons of GST Intelligence as the court believed that consistent absence was a sign of disinterest to cooperate...
The Allahabad High Court has denied any relief to the petitioner as there was a nondisclosure of godowns and non-payment of tax which ultimately demonstrated misconduct on the part of the petitioner. In the case...
The Allahabad High Court has rejected anticipatory bail to a proprietor running a bogus firm for alleged GST evading offences. The Revenue Department submitted that there was sufficient basis to conclude that the applicant, Govind...
The Allahabad High Court has quashed the order of the Uttar Pradesh Registrar of Companies(ROC) where it declared directors of various companies to be disqualified to continue as directors of the companies where they were...
The Allahabad High Court has expressed displeasure for the long delay of not setting up of Goods and Services Tax Appellate Tribunal (GSTAT). A pharmaceutical company filed a petition and sought to constitute the tribunal....
While upholding the ruling Appellate Authority Advance Ruling (AAR) the Allahabad High Court has held that odomos is not a medicine, it is a mosquito repellant hence 18% Goods and Services Tax (GST) applicable. The...
There were a lot of changes in the Goods and Services Tax ( GST ) regime in the year 2019. Here is the top 30 High Court judgments on GST delivered in 2019. Sheen Golden...
The Allahabad High Court has ruled that, Goods receipt or bilty is valid in the pre-implementation period of E-Way Bill. The Court also said that, State Government has no authority to issue an e-way bill...
In a recent case, the writ petitioner – company has approached Allahabad High Court essentially seeking its intervention to allow the petitioner to file a revised declaration in FORM GST TRAN-1 or manually. The court...
The Allahabad High Court in the case of Commissioner of Income Tax Exemption v. Reham Foundation held that the power and jurisdiction of the Appellate Tribunal under Section 254(1) of the Act, 1961 is unfettered...
The Allahabad High Court has recently upheld a First Information Report (FIR) against GST evaders under the Criminal Procedure Code. An FIR was lodged against the petitioner alleging that the dealer fraudulently, with a dishonest...
In a petition filed by the Oudh Bar Association, Lucknow Bench of the Allahabad High Court has directed the Government to form the new GST Appellate Tribunal bench in Lucknow. Justices Devendra Kumar Arora and...
In a significant ruling, the division bench of the Allahabad High Court has held that, Goods and Services Tax ( GST ) not leviable on duty free shops. The petitioner Mr. Atin Krishna submitted that...
The Allahabad High Court in a writ petition Rimjhim Ispat Ltd. v. State of U.P. partly holding in favour of the appellant held that even though there was no stay order restraining the respondents from...
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