![Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Show-Cause-Notice-Commercial-Tax-Commissioner-Arbitrary-exercise-of-power-taxscan.jpg "Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]")
Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]
The Allahabad High Court quashed penalty order imposed by the Commercial Tax Officer and observed that the adherence to the show cause notice ( SCN )...
![Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-CBIC-Notification-Writ-Court-CBIC-taxscan.jpg "Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: 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]")
Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]
The Allahabad High Court recently observed that Section 5 of the Limitation Act, 1963 is not applicable to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017 ( CGST Act...
![Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Allahabad-High-Court-Section-107-of-the-CGST-Act-Central-Goods-and-Services-Tax-Section-5-of-the-Limitation-Act-TAXSCAN.jpg "Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]")
Imposition of Penalties within Realm of Tax Laws not to be Solely based on Insignificant Technical Errors Devoid of any Financial Consequences: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that the imposition of penalties within realm of tax laws not to be solely based on insignificant technical errors devoid of any financial...
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]")
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]")
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...
Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]
The Allahabad High Court has held that Form 10 under Income Tax Rules, 1961 supplied after limitation but before completion of assessment has to be considered. M/S Maa Bhagwati Shiksha Samiti, the...
![Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Form-10-under-Income-Tax-Rules-Completion-of-Assessment-Allahabad-High-Court-assessment-Form-10-taxscan.jpg "Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]")