Read all Latest Updates on and about Justice Shekhar B. Saraf

Begin typing your search above and press return to search.

Home
»
Justice Shekhar B....

GST SCN Issued Only via Portal After Registration Cancellation Violates Natural Justice: Allahabad HC [Read Order]

The Allahabad High Court (Lucknow Bench) has quashed GST proceedings initiated through a show cause notice uploaded only on the GST portal after...

GST Paid in Wrong Head: Allahabad HC Orders Fresh Consideration & Refund u/s 77 if Due [Read Order]

Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXVI]

Writ Not Maintainable when Alternate Remedy Exists in Same High Court: Allahabad HC Rejects...

GST Notices Cannot be Deemed Served only by Portal Upload after Cancellation of Registration:...

GST Ex-Parte Order Quashed: Allahabad HC Rules SCN Defective for Mentioning "N/A" in Place of Personal Hearing Date [Read Order]

on a petitioner and held that the original Show Cause Notice (SCN) was defective for failing to mention the date, time, and place The Allahabad High Court quashed an ex-parte order that had imposed ...

Taxpayers Cannot be Left at Mercy of Assessing Officer for Genuine Income Tax Refund Delays: Allahabad HC [Read Order]

The High Court of Allahabad ruled that taxpayers cannot be left at mercy of assessing officer (AO) for genuine income tax refund delays.U.P. Rajya Nirman Sahakari Sangh Limited,petitioner-assessee,...

GST Order Not Properly Uploaded on Portal: Allahabad HC Directs Assessee to Treat Impugned Order as Final and Reply [Read Order]

The Allahabad High Court, with regards to the issue regarding the manner of uploading GST ( Goods and Services Tax ) orders on the assessee to treat the impugned order as final and directed to file...

Section 93 of GST Act Covers Liability of Legal Heirs, But Determination against Dead Person Invalid: Allahabad HC [Read Order]

The Allahabad High Court has once again clarified the scope of Section 93 of the Goods and Services Tax Act, 2017, ruling that tax liability cannot be determined in the name of a deceased...

Allahabad HC Dismisses Petition Challenging Best Assessment by Income Tax in absence contrary proof [Read Order]

The Allahabad High Court has held that when a best assessment is done, it is for the assessee to bring on record the facts that may reveal that the findings are perverse in nature. An appeal...

GST Appeal on Registration Cancellation Rejected without Reasons: Allahabad HC sets aside Order, says Quasi-Judicial Orders Must Be Reasoned [Read Order]

The Allahabad High Court is to examine a critical question concerning the applicable rate of Goods and Services Tax ( GST ) in cases where the invoice reflects a revised rate, but payment is made...

GST Order Invalid if SCN Issued Only via Portal After Registration Cancellation: Allahabad HC [Read Order]

In a recent ruling, the Allahabad High Court held that a GST assessment order is invalid if a show cause notice is issued only through the GST portal after the taxpayer’s registration has been...