![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]")
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...
![Barcode-Backed Tax Invoice Wrongly Treated as Bogus: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Barcode-Backed-Tax-Invoice-Treated-as-Bogus-ITAT-upholds-Order-CITA-TAXSCAN.jpg "Barcode-Backed Tax Invoice Wrongly Treated as Bogus: ITAT upholds Order of CIT(A) [Read Order]")
![CBIC reduces Compensation Cess to 0.1% for Merchant Exporters [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/01/CBIC-Ministry-of-Finance-Reduction-of-compensation-cess-Merchant-Exporters-TAXSCAN.jpg "CBIC reduces Compensation Cess to 0.1% for Merchant Exporters [Read Notification]")
![Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Goods-detained-GST-Act-Consignor-claims-Ownership-Valid-Tax-Invoice-E-Way-Bill-Allahabad-HC-taxscan.jpg "Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]")
Different Address in GST E-Way Bill instead of Consignee’s Likely Human Error, No Tax Evasion Intent: Allahabad HC quashes Order [Read Order]
In a recent ruling, the Allahabad High Court addressed an issue related to the E-way bill under the Goods and Services Tax ( GST ). The court observed that providing a different address in the E-way...
![Different Address in GST E-Way Bill instead of Consignee’s Likely Human Error, No Tax Evasion Intent: Allahabad HC quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Different-Address-GST-E-Way-Bill-Consignee-Human-Error-No-Tax-Evasion-Intent-Allahabad-HC-taxscan.jpg "Different Address in GST E-Way Bill instead of Consignee’s Likely Human Error, No Tax Evasion Intent: Allahabad HC quashes Order [Read Order]")
![Rs. 67.72 Crore GST Fraud Case: Gujarat HC grants Bail to Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gujarat-High-Court-GST-GST-Fraud-Case-Goods-and-Service-Tax-taxscan.jpg "Rs. 67.72 Crore GST Fraud Case: Gujarat HC grants Bail to Accused [Read Order]")
Advance Ruling cannot be given on Assumed Scenarios in Absence of Relevant Documents: AAR [Read Order]
The two member bench of the Authority for Advance Ruling ( AAR ) Karnataka, observed that question of Goods and Service Tax ( GST ) on Revenue Sharing does not arise when Tax Invoice is issued by...
![Advance Ruling cannot be given on Assumed Scenarios in Absence of Relevant Documents: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-Karnataka-AAR-Ruling-on-Assumed-Scenarios-GST-AAR-Document-Requirements-GST-Rulings-on-Hypothetical-Scenarios-Taxscan.jpg "Advance Ruling cannot be given on Assumed Scenarios in Absence of Relevant Documents: AAR [Read Order]")
Hyderabad District Commission makes Volkswagen's Dealer liable for Unfair Trade Practice on Failure to issue Tax Invoice for Extended Warranty
The Hyderabad District Commission made Volkswagen's dealer liable for unfair trade practice on failure to issue tax invoice for extended warranty. The complainant Mrs Aarti Baldwa purchased a...
Proceedings u/s 129 of CGST Act cannot be intimated in Absence of Intention to Evade Tax: Allahabad HC [Read Order]
The Allahabad High Court has held that the authorities must establish an intention to evade tax for proceedings under Sections 129 and 130 of the Central Goods and Service Tax Act, 2017. Shri...
Central Government notifies Customs Duty Drawback Rate effective from October 30, 2023 [Read Notification]
On October 21, 2023, the Ministry of Finance released Notification No. 77/2023 CUSTOMS (N.T.), has notified the updated duty drawback rates set to take effect on October 30, 2023. The duty drawback...
![Central Government notifies Customs Duty Drawback Rate effective from October 30, 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/Central-Government-Customs-Duty-Drawback-effective-TAXSCAN.jpg "Central Government notifies Customs Duty Drawback Rate effective from October 30, 2023 [Read Notification]")