Penalties should be Reserved for Cases where Intentional Act to Defraud Tax System is Evident: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that penalties should be reserved for cases where intentional act to defraud tax system is...
![Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/allahabad-hc-allahabad-high-court-upgst-act-UPGST-Tax-Penalty-Hearing-UPGST-Act-Compliance-taxscan.jpg "Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]")
![Appeal filed u/s 107 of CGST Act: Allahabad HC grants Benefit of Section 14 of Limitation Act [[Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/allahabad-hc-allahabad-high-court-cgst-act-Section-14-of-Limitation-Act-Allahabad-HC-CGST-Appeal-taxscan.jpg "Appeal filed u/s 107 of CGST Act: Allahabad HC grants Benefit of Section 14 of Limitation Act [[Read Order]")
Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]
The Allahabad High Court quashed penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 ( UPGST Act ) as the error committed was technical nature and without any intention...
![Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-demand-on-Undisclosed-Sale-Allahabad-HC-TAXSCANGST-GST-Act-UPGST-Act-Evade-Tax-Allahabad-High-Court-Allahabad-High-Court-tax-penalty-news-Unintentional-tax-evasion-consequences-taxscan.jpg "Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]")
Seizure of Vehicle without Notice, Transporting Goods affects Civil Rights of Transporter as Truck is Capital Asset of Transporter: Allahabad HC [Read Order]
The Allahabad High Court held that the seizure of vehicle without notice transporting goods affects civil rights of transporter as truck is the capital asset of transporter. The petitioner is...
Uploading Notice on Portal not Sufficient Notice on Cancellation of GST Registration, should be Served on Assessee's Address: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that uploading notice on the portal not sufficient notice on the cancellation of GST registration and it should be served on the assessee's...
![Uploading Notice on Portal not Sufficient Notice on Cancellation of GST Registration, should be Served on Assessees Address: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cancellation-of-GST-Registration-Notice-on-cancellation-of-GST-registration-Service-of-notice-in-GST-cancellation-case-gst-registration-cancellation-Taxscan.jpg "Uploading Notice on Portal not Sufficient Notice on Cancellation of GST Registration, should be Served on Assessees Address: Allahabad HC [Read Order]")
Mandatory Hearing Emphasised for Adverse Decisions u/s 75 of UP GST Act, even with 'NO' Click on Personal Hearing Request: Allahabad HC [Read Order]
In a significant ruling, the Allahabad High Court held that the hearing is mandatory for the adverse decisions under Section 75 of Uttar Pradesh Goods and Services Tax ( UP GST ) irrespective of ‘NO’...
![Mandatory Hearing Emphasised for Adverse Decisions u/s 75 of UP GST Act, even with NO Click on Personal Hearing Request: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Mandatory-Hearing-Adverse-Decisions-Personal-Hearing-Request-Allahabad-HC-TAXSCAN.jpeg "Mandatory Hearing Emphasised for Adverse Decisions u/s 75 of UP GST Act, even with NO Click on Personal Hearing Request: Allahabad HC [Read Order]")
Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]
The Supreme Court of India in a significant ruling observed that the hiring of motor vehicle or cranes is not 'Sale of Goods' when control over the equipment is retained by the contractor and hence...
![Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Motor-Vehicle-Hiring-of-Motor-Vehicle-hiring-of-cranes-Contractor-VAT-supreme-court-taxscan.jpg "Hiring of Motor Vehicle or Cranes not Sale of Goods when Control is Retained by Contractor, VAT not Leviable: SC [Read Judgement]")
GST: Penalty cannot be Imposed if there is no Intention to Evade Tax for Typographical Errors in E-Way Bill, says Allahabad HC [Read Order]
The Allahabad High Court observed that the penalty cannot be imposed under GST if there is no intention to evade GST for typographical errors in E-Way Bill. The case of the petitioner is that the...
