![Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-act-Allahabad-High-Court-Tax-Liability-hearing-on-tax-liaility-Revenue-Authorities-taxscan.jpg "Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]")
Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]
In a significant ruling, the Allahabad High Court held that an opportunity for hearing is mandatory under Section 75(4) of the Goods and Services Tax...
![Retired Employee Faces Inquiry Six Years After Retirement Over Alleged GST Irregularities: Allahabad HC orders Hearing on Merit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-Irregularities-Allahabad-High-Court-Retired-Employee-Inquiry-post-retirement-inquiry-taxscan.jpg "Retired Employee Faces Inquiry Six Years After Retirement Over Alleged GST Irregularities: Allahabad HC orders Hearing on Merit [Read Order]")
![Quantification of Tax Liability cannot be done u/s 130 of GST Act: Allahabad HC Sets aside Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/site-img-12.jpg "Quantification of Tax Liability cannot be done u/s 130 of GST Act: Allahabad HC Sets aside Ex Parte Order [Read Order]")
![Confiscation of 3.5 kg of Gold Bars Seized u/s 111 of Customs Act: Allahabad HC dismisses Revenue Appeals due to Low Monetary Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-HC-Revenue-Appeals-Gold-Bars-Seized-Confiscation-of-Gold-Bars-Low-Monetary-Limit-taxscan.jpg "Confiscation of 3.5 kg of Gold Bars Seized u/s 111 of Customs Act: Allahabad HC dismisses Revenue Appeals due to Low Monetary Limit [Read Order]")
![Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/HC-upholds-GST-Registration-Registration-Cancellation-Goods-and-Services-Tax-natural-justice-Allahabad-HC-taxscan.jpg "Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]")
![Exemption u/s 12 A and 80 G of Income Tax Act: Allahabad HC directs to SDA for fresh Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-High-Court-SDA-Income-tax-act-Development-authority-TAXSCAN.jpg "Exemption u/s 12 A and 80 G of Income Tax Act: Allahabad HC directs to SDA for fresh Decision [Read Order]")
Order passed u/s 74 of UP GST Act Lacks Opportunity of Hearing: Allahabad HC directs De Novo Assessment [Read Order]
The Allahabad High Court has quashed an order dated February 22, 2023, and a subsequent appeal order dated January 16, 2023, both issued under Section 74 of the Uttar Pradesh Goods and Services Tax (...
![Order passed u/s 74 of UP GST Act Lacks Opportunity of Hearing: Allahabad HC directs De Novo Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-high-court-GST-Allahaabad-hc-order-GST-Act-appeal-orders-UPGST-act-TAXSCAN.jpg "Order passed u/s 74 of UP GST Act Lacks Opportunity of Hearing: Allahabad HC directs De Novo Assessment [Read Order]")
AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]
In a recent ruling, the Allahabad High Court dismissed two income tax appeals filed by the Principal Commissioner of Income Tax against Parmarth Iron Pvt. Ltd., affirming that an Assessing Officer (...
![AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-high-court-income-tax-appeals-Income-tax-act-dismisses-appeals-TAXSCAN.jpg "AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]")
Deletion of Addition u/s 14A of Income Tax Act: Allahabad HC dismisses Revenue Dept’s Appeal [Read Order]
The Allahabad High Court has upheld the decision of the Income Tax Appellate Tribunal ( ITAT ) to delete additions made under Section 14A of the Income Tax Act. The court dismissed the appeal filed...
![Deletion of Addition u/s 14A of Income Tax Act: Allahabad HC dismisses Revenue Dept’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Deletion-of-Income-Tax-Act-Allahabad-HC-Revenue-Appeal-taxscan.jpg "Deletion of Addition u/s 14A of Income Tax Act: Allahabad HC dismisses Revenue Dept’s Appeal [Read Order]")
Payments subjected to Service Tax cannot be Recharacterized as Sale of Goods to Levy VAT or Sales Tax: Allahabad HC [Read Order]
In a significant ruling a Single Bench of the Allahabad High Court held that the payments subjected to service tax cannot be recharacterized as sale of goods to levy value added tax ( VAT ) or sales...
![Payments subjected to Service Tax cannot be Recharacterized as Sale of Goods to Levy VAT or Sales Tax: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Payments-Service-Tax-Recharacterized-Sale-of-Goods-Levy-VAT-Sales-Tax-Allahabad-HC-taxscan.jpg "Payments subjected to Service Tax cannot be Recharacterized as Sale of Goods to Levy VAT or Sales Tax: Allahabad HC [Read Order]")
Information is Relevant to 'Suggestion' as to 'Escapement of Income': Allahabad HC upholds Assessment Proceedings [Read Order]
Upholding the assessment proceedings under the Income Tax Act, 1961, the Allahabad High Court held that information is relevant to 'suggestion' as to 'escapement of income'. The challenge has been...
Mere Furnishing of Documents Subsequent to Interception not sufficient to show lack of Intention to Evade Tax: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court ruled that mere furnishing of the documents subsequent to the interception cannot be a valid ground to show that there was no intention to evade tax and...
