![No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088912-composition-scheme-taxscan.webp "No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]")
No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]
The Allahabad High Court has dismissed writ petitions filed upholding orders passed against the assessee under the GST Act observing that in the...
![GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088910-show-cause-notice-taxscan-1.webp "GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]")
![Goods Sent for Weighment Must Accompany Delivery Challan: Allahabad HC rules Later Submission Defeats Purpose of S. 129 and R. 138 [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088894-delivery-challan-taxscan.webp "Goods Sent for Weighment Must Accompany Delivery Challan: Allahabad HC rules Later Submission Defeats Purpose of S. 129 and R. 138 [Read Order]")
![Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088744-trade-tax-taxscan.webp "Revenue’s Failure to Produce Server Records Strengthens Anti-Dating Claim: Allahabad HC Quashes Trade Tax Assessment as Time-Barred [Read Order]")
![2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088734-allahabad-high-court-electronic-sales-reassessment-taxscan.webp "2% CST on Interstate Electronic Sales With No Surcharge Valid: Allahabad HC Quashes Reassessment Based on Invalid Circular [Read Order]")
GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]
The Allahabad High Court has quashed orders passed under Section 74 of the GST ( Goods and Services Tax ) Act against a pharmaceutical company, observing that the Act was brought in for...
![GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088545-allahabad-highcourt-taxscan-1.webp "GST Act Intended for Ease of Business, Not Harassment: Allahabad HC Slams Revenue for Misusing Section 74 [Read Order]")
GST Appeal Once allowed Cannot Be Recalled u/s. 161 Merely Due to Pending SLP before Supreme Court: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has held that an appeal once allowed under the GST ( Goods and Services Tax ) Act cannot be recalled under Section 161 merely on the ground that a...
![GST Appeal Once allowed Cannot Be Recalled u/s. 161 Merely Due to Pending SLP before Supreme Court: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2087998-gst-appeal-taxscan.webp "GST Appeal Once allowed Cannot Be Recalled u/s. 161 Merely Due to Pending SLP before Supreme Court: Allahabad HC [Read Order]")
GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]
The Allahabad High Court has held that the GST ( Goods and Services Tax ) Appellate Authority has no power to remand cases back to the Adjudicating Authority under Section 107(11) of the Central...
![GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2087989-allahabad-highcourt-taxscan.webp "GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]")
![ITC cannot Be Denied Merely Because Supplier’s Suppliers Defaulted: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087518-delhi-high-court-gst-itc-input-tax-credit-taxscan-1.webp "ITC cannot Be Denied Merely Because Supplier’s Suppliers Defaulted: Allahabad HC [Read Order]")
Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]
The Allahabad High Court has recently quashed a seizure order passed under the GST Act after finding that the concerned officer acted without understanding the law. In M/s MLV Constructions...
![Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2083036-gst-act-search-seizure-provisions-allahabad-hc-seizure-order-taxscan.webp "Officer unaware of GST Act Search and Seizure Provisions: Allahabad HC directs 3 Months Training and quashes Seizure Order [Read Order]")
![Imposition of Penalty Without Hearing Violates Principles of Natural Justice: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/500x300_2082108-penalty-allahabad-hc-taxscan.webp "Imposition of Penalty Without Hearing Violates Principles of Natural Justice: Allahabad HC [Read Order]")
Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]
The Allahabad High Court has held that discovery of excess stock during a survey does not justify action under Section 130 of the GST Act. Instead, the proper course of law requires proceedings...
![Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080781-allahabad-high-court-gst-act-excess-stock-calls-taxscan.webp "Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]")