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Penalty imposed u/s 129(3) of UPGST Act, Burden to Prove Double Movement of Goods based on same Documents lies on Dept: Allahabad HC [Read Order]
The Allahabad High Court has held that the burden to prove the double movement of goods based on the same documents lies on the department. The Court...
![Burden on assessee to Prove Genuineness of Transaction Beyond Doubt for Claiming ITC under UPGST: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Burden-on-assessee-to-Prove-Genuineness-of-Transaction-ITC-UPGST-Allahabad-HC-Genuineness-of-Transaction-taxscan.jpg "Burden on assessee to Prove Genuineness of Transaction Beyond Doubt for Claiming ITC under UPGST: Allahabad HC [Read Order]")
![Allahabad HC directs Central Govt. to create State Bench of GSTAT at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, Agra [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/GSTAT-Allahabad-High-Court-central-government-Taxscan.jpg "Allahabad HC directs Central Govt. to create State Bench of GSTAT at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, Agra [Read Judgment]")