Sufficient Cause for Delay of 1365 days: Allahabad HC upholds Decision of Commercial Tax Tribunal
The Allahabad High Court upheld the decision of the Commercial Tax Tribunal as there was explanation related to the sufficient cause for delay of...
![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]")
![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]](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...
No Interference by Writ Court for notice u/s 73 of UPGST Act unless there is Inherent Lack of Jurisdiction or Complete Absence of Relevant Material: Allahabad HC [Read Order]
In a significant ruling the Allahabad High Court observed that there cannot be any interference by the Writ Court for notice under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017...
Relief to Grazziano Trasmissioni: Allahabad HC orders Adjudication on GST SCN issued during Exemption Time [Read Order]
In a major relief to Grazziano Trasmissioni, the Allahabad High Court orders adjudication on the GST show cause notice (SCN) issued during the exemption time. The petitioner in the present matter...
![Relief to Grazziano Trasmissioni: Allahabad HC orders Adjudication on GST SCN issued during Exemption Time [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Grazziano-Trasmissioni-Relief-Allahabad-High-Court-Adjudication-GST-Show-Cause-Notice-Exemption-Time-TAXSCAN.jpg "Relief to Grazziano Trasmissioni: Allahabad HC orders Adjudication on GST SCN issued during Exemption Time [Read Order]")
No Disallowance of ITC for wrong mention of GSTIN of Recipient in Form GSTR-1: Allahabad HC [Read Order]
A Division Bench of the Allahabad High Court held that Goods and Services Tax (GST) Input Tax Credit (ITC) should not be disallowed solely based on wrong mention of the GST Number of the recipient in...
Settlement of Disputes outside Courts is not Fundamental or Inherent Right: Allahabad HC dismisses Writ Petition under DTVSV Act [Read Order]
The Allahabad High Court dismissed a writ petition filed under the Direct Tax Vivaad Se Vishwas, Act, 2020 (DTVSV Act) and ruled that the settlement of disputes outside courts is not fundamental or...
