![E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-Allahabad-High-Court-GST-Appeals-GST-appeals-e-filing-Self-certified-copy-requirement-TAXSCAN.jpg "E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]")
E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]
The Allahabad High Court, in a recent ruling, has provided significant clarity on the electronic filing of appeals under Section 107 of the Central...
![Allahabad HC rules Res-Judicata does not Apply to Tax Matters [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Res-judicata-Tax-matters-Tax-news-Tax-updations-taxscan.jpg "Allahabad HC rules Res-Judicata does not Apply to Tax Matters [Read Order]")
![Tax Demand under CGST Act: Allahabad HC stays Recovery Proceeding and directs to deposit 20% Disputed Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-Tax-Demand-Allahabad-High-Court-CGST-TAXSCAN.jpg "Tax Demand under CGST Act: Allahabad HC stays Recovery Proceeding and directs to deposit 20% Disputed Tax [Read Order]")
Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]
The Allahabad High Court upheld the deletion of Income Tax Addition under section 68 of the Income Tax Act, 1961 as the assessee proved the genuineness of the transaction. The assessee not only...
![Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Allahabad-HC-Section-68-Income-Tax-Act-Genuineness-of-transaction-in-tax-law-Taxscan.jpg "Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]")
Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]
The Allahabad High Court overturned a penalty imposed for presenting 10-days expired Goods and Services Tax ( GST ) E-way bill during detention. The Court observed that the authorities failed to...
![Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-E-Way-Bill-Pre-Detention-Evade-Tax-Allahabad-HC-Refund-of-Tax-Penalty-Amount-taxscan.jpg "Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]")
Failure to Prove Genuineness of Cash Gift of Rs. 42 Lakhs: SC Upholds Income Tax Addition [Read Order]
The Supreme Court of India upheld the order of the Allahabad High Court (HC) by which the set aside the deletion of the Income Tax Addition. The HC upheld the addition of Rs.42 Lakhs cash received...
![Failure to Prove Genuineness of Cash Gift of Rs. 42 Lakhs: SC Upholds Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Failure-Prove-Genuineness-Cash-Gift-SC-Income-Tax-taxscan.jpg "Failure to Prove Genuineness of Cash Gift of Rs. 42 Lakhs: SC Upholds Income Tax Addition [Read Order]")
Hindustan Petroleum Corp fails to prove Bonafide Intention in wrong representation while Purchasing Goods: Allahabad HC upholds Penalty under Sales Tax Act [Read Order]
The Allahabad High Court upheld the penalty imposed on Hindustan Petroleum Corporation under the Central Sales Tax Act, 1956 as the assessee failed to prove bonafide intention in wrong representation...
Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]
“Even if no request is received from the person chargeable with tax or penalty, an opportunity of personal hearing must be granted if any adverse decision is contemplated against such person,” ruled...
![Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Personal-Hearing-Opportunity-Tax-Penalty-UPGST-Act-Allahabad-HC-taxscan.jpg "Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]")
Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]
The Allahabad High Court quashed penalty order imposed by the Commercial Tax Officer and observed that the adherence to the show cause notice ( SCN ) is the fundamental safeguard against arbitrary...
![Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Show-Cause-Notice-Commercial-Tax-Commissioner-Arbitrary-exercise-of-power-taxscan.jpg "Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]")
Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that the writ court is not in position to issue the writ of mandamus directing Central Government to include Sections 129 and 130 of the...
![Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-CBIC-Notification-Writ-Court-CBIC-taxscan.jpg "Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]")