Period of Limitation prescribed in Special Statutes Prevails over Limitations Act: Allahabad HC [Read Order]
In a recent case, the Allahabad High Court has held that the limitations prescribed under special statutes, such as the Finance Act, 1994 will...
![AO cannot alter Gross Profit Rate applied by Assessee without objecting to Books of Accounts under Income Tax Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/AO-Alter-Gross-Profit-Rate-Applied-Assessee-Objecting-Books-of-Accounts-Income-Tax-Act-Allahabad-HC-taxscan.jpg "AO cannot alter Gross Profit Rate applied by Assessee without objecting to Books of Accounts under Income Tax Act: Allahabad HC [Read Order]")
Benami Transaction cannot be proved without Supporting Material along With Statement of Contractor: Allahabad HC Quashes Benami Transaction Proceedings [Read Order]
The Allahabad High Court has held that mere statement of the contractor doing construction work cannot be relied upon to declare such construction as benami transaction under the Prohibition of...
Cancellation of Licences under United Provinces Excise Act Cannot Be Due To Suspicion: Allahabad High Court [Read Order]
The Allahabad High Court has held that the cancellation of a license under Section 34(2) of the United Provinces Excise Act, 1910 cannot be based on suspicion. The Court held that without there being...
Lack of sufficient reasons for Cancellation of GST Registration: Allahabad HC quashes Cancellation Order [Read Order]
The Allahabad High Court set aside the cancellation of Goods and Services Tax (GST) registration due to insufficient justifications in the order. The court ordered fresh proceedings. The writ...
![Lack of sufficient reasons for Cancellation of GST Registration: Allahabad HC quashes Cancellation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Lack-of-sufficient-reasons-Cancellation-GST-Registration-Allahabad-HC-Cancellation-Order-taxscan.jpg "Lack of sufficient reasons for Cancellation of GST Registration: Allahabad HC quashes Cancellation Order [Read Order]")
E-Way Bill Downloaded prior to Interception: Allahabad HC quashes GST SCN and Penalty Order for Non-Production of Hard Copy and alleged Tax Evasion [Read Order]
Recently, the Allahabad High Court has held that, it is clear that only violation is a technical one wherein E-Way Bill was not present in the vehicle”, while quashing the Goods and Services Tax...
![E-Way Bill Downloaded prior to Interception: Allahabad HC quashes GST SCN and Penalty Order for Non-Production of Hard Copy and alleged Tax Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/E-Way-Bill-Interception-Allahabad-HC-GST-SCN-Penalty-Order-Non-Production-Hard-Copy-alleged-Tax-Evasion-taxscan.jpg "E-Way Bill Downloaded prior to Interception: Allahabad HC quashes GST SCN and Penalty Order for Non-Production of Hard Copy and alleged Tax Evasion [Read Order]")
Non Filling of Part-B of E-Way Bill, without any proof of Intention to Evade Tax, would not Lead to Imposition of Penalty: Allahabad HC allows Appeal [Read Order]
In a recent case, the Allahabad High Court, while allowing the appeal held that non filing of Part-B of the e-way bill, without any proof of intention to evade tax, would not lead to the...
![Non Filling of Part-B of E-Way Bill, without any proof of Intention to Evade Tax, would not Lead to Imposition of Penalty: Allahabad HC allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/E-Way-Bill-Evade-Tax-Imposition-of-Penalty-Allahabad-HC-Appeal-taxscan.jpg "Non Filling of Part-B of E-Way Bill, without any proof of Intention to Evade Tax, would not Lead to Imposition of Penalty: Allahabad HC allows Appeal [Read Order]")
Irregularities in Disciplinary Proceedings alleged shall be Substantiated with Evidence: Allahabad HC [Read Order]
A Single Bench of the Allahabad High Court held that disciplinary actions cannot be nullified based solely on concerns or assumptions of potential prejudice to the accused employee. In a recent...
