![Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107328-allahabad-hc-tyres-tubes-spare-parts-taxscan.webp "Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]")
Tyres & Tubes were ‘Spare Parts’ in CST Regn. Certificate for Road Construction: Allahabad HC scraps Penalty for Invalid Purchase [Read Order]
The Allahabad High Court recently deleted a penalty imposed on a road construction firm under Section 10-A of the Central Sales Tax Act, 1956,...
![Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107417-e-way-bill-transpot-validates-goods-allahabad-hc-taxscan.webp "Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]")
![GST Dept Cannot Invoke S. 74 without Fraud Findings: Allahabad HC orders to Refund any Deposited amount with 4% Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106715-gst-dept-allahabad-hc-refund-taxscan.webp "GST Dept Cannot Invoke S. 74 without Fraud Findings: Allahabad HC orders to Refund any Deposited amount with 4% Interest [Read Order]")
![Goods Belong to Consignor and not Transporter: Allahabad HC Sets Aside Seizure u/s 129(3) of GST Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107435-allahabad-hc-gst-act-section-1293-of-gst-act-consignor-and-not-transporter-taxscan.webp "Goods Belong to Consignor and not Transporter: Allahabad HC Sets Aside Seizure u/s 129(3) of GST Act [Read Order]")
![State GST Officer submits Adverse Report on Bogus Firm before ITC Fraud: Allahabad HC Quashes Suspension Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107395-allahabad-high-court-itc-fraud-bogus-firm-taxscan.webp "State GST Officer submits Adverse Report on Bogus Firm before ITC Fraud: Allahabad HC Quashes Suspension Order [Read Order]")
Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]
The Allahabad High Court in a recent case has ruled that a penalty based on a presumption without verification of the books of account violates section 48(5) of the UP VAT Act and consequently...
![Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107404-vat-act-allahabad-high-court-penalty-demand-taxscan.webp "Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]")
E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]
In a significant ruling, the Allahabad High Court has held that failure to carry an e‑way bill by a registered dealer cannot invite a penalty under Section 129(1)(b) of the U.P. Goods and Services ...
![E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107406-e-way-bill-dealer-attracts-penalty-penalty-upgst-act-allahabad-hc-taxscan.webp "E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]")
Tax, Interest & Penalty in GST Demand cannot Exceed Amount determined by Proper Officer: Allahabad HC Quashes Order [Read Order]
The Allahabad High Court recently quashed a Goods and Services Tax (GST) assessment order and the consequential attachment while reiterating that no tax, interest and penalty can be imposed beyond...
![Tax, Interest & Penalty in GST Demand cannot Exceed Amount determined by Proper Officer: Allahabad HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107322-allahabad-high-court-gst-demand-tax-penalty-interest-taxscan.webp "Tax, Interest & Penalty in GST Demand cannot Exceed Amount determined by Proper Officer: Allahabad HC Quashes Order [Read Order]")
![Allahabad High Court Grants Bail after 14 Year Absence from Trial [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107348-allahabad-hc.jfif "Allahabad High Court Grants Bail after 14 Year Absence from Trial [Read Order]")
₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]
The Allahabad High Court declined to exercise writ jurisdiction to interfere with a penalty of ₹17,71,27,830 imposed on a Customs Broker under Section 114(iii) ofthe Customs Act, 1962. The Court...
![₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107347-customer-broker-challenge-allahabad-hc-taxscan.webp "₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]")
![Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107338-special-economic-zone-taxscan.webp "Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]")
GST Seizure for Alleged Reuse of E-Way Bill Unsustainable Without Enquiry: Allahabad HC Quashes Proceedings [Read Order]
The Allahabad High Court has held that a seizure of goods under the Goods and Services Tax (GST) Act on the allegation of reusing an e-way bill cannot be sustained when the authorities fail to...
![GST Seizure for Alleged Reuse of E-Way Bill Unsustainable Without Enquiry: Allahabad HC Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107316-eway-bill-gst-taxscan.webp "GST Seizure for Alleged Reuse of E-Way Bill Unsustainable Without Enquiry: Allahabad HC Quashes Proceedings [Read Order]")