Read all Latest Updates on and about Justice Piyush Agrawal

Top

Begin typing your search above and press return to search.

Home
»
Justice Piyush Agrawal

ITC Cannot Be Denied Merely Because Supplier’s Registration Got Cancelled Subsequently: Allahabad HC Sets Aside GST ITC Reversal [Read Order]

Mansi Yadav

The Allahabad High Court has set aside the reversal of Input Tax Credit (ITC) under the GST law, holding that a bona fide purchaser cannot be denied...

PIN Code Error of Consignor or Consignee Not Grounds for GST Detention: Allahabad HC Relies on Key...

Using Word ‘Supply’ cannot Break Composite Contract into Parts: Allahabad HC allows Claim for S....

Cotton-Filled Khadi Rajai Taxable at 14% Under UP VAT Law: Allahabad High Court Denies Exemption...

Suspicion Insufficient to Levy Penalty Under Section 48(5) of UP VAT Act Rules Allahabad HC [Read...

No Mens Rea in Delivery Mismatch: Allahabad HC Quashes GST Penalty [Read Order]

The Allahabad High Court held that a mere mismatch in the place of delivery, against subsequently produced e-way bill and undisputed import documents, cannot justify a penalty under Section 129 of...

Penalty Set Aside: Allahabad HC Says No Action When E-Way Bill Is Issued Before Detention [Read Order]

The Allahabad High Court held that when an e-way bill is shown to have been generated prior to the detention and physical verification of goods, no adverse inference can be drawn against the...

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, ruling that tyres and tubes used for road construction...

Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]

The Allahabad High Court has upheld the seizure of goods and the consequential order passed under Section 129(3) of the GST Act, ruling that failure to generate or produce an e-way bill prior to...

Goods Accompanied by Genuine GST E-Way Bill Cannot Be Seized: Allahabad HC Criticises Authorities for Forcing Avoidable Litigation [Read Order]

The Allahabad High Court has held that goods accompanied by a valid and genuine GST ( Goods and Services Tax ) e-way bill cannot be detained or seized, and criticised the department for dragging a...

Any Tax-Paying Person can Seek GST Refund Not Just Tax Depositor: Allahabad HC Clarifies S. 54 in Ambuja Cement Case [Read Order]

The Allahabad High Court, recently has clarified that Section 54 of GST ( Goods and Services Tax ) does not restrict refund applications only to the person who deposited the tax, but permits any...

GST Registration Cannot Be Cancelled on Voluntary Application without Issuing Notice u/r 22(1): Allahabad HC [Read Order]

The Allahabad High Court has ruled that the Goods and Services Tax ( GST ) registration of a dealer cannot be cancelled merely on the basis of a voluntary application filed by counsel without...