Category: GST
No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer – High Court In a recent judgment, Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) of UPGST Act 2017 levied for mismatch of vehicle number in e-way bill holding that …
Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the Hon’ble Allahabad High Court has held that Petitioner was not obligated to visit the GST portal to receive the show cause notices through e-mode. ABCAUS Case Law Citation:ABCAUS …
Cancelling GST registration without clarifying how rules were violated is unjustified In a recent judgment, the Hon’ble High Court has quashed order cancelling GST registration without clarifying how rules were violated. Mere mentioning of rules, would not give rise to a justified ground for cancellation of GST registration. …
E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot be ground for penalty under UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has held that E-way bill expired due to vehicle break down is …
No rejection of GST appeal for mere non filing of certified copy of the decision as per rule 108 of CGST Act 2017 when appeal has been filed electronically Ina recent judgment, Hon’ble Allahabad High Court has held that mere non filing of certified copy of the decision …
GST Form SRM-I enabled for manufacturers of Pan Masala and Tobacco. Form GST SRM-II will also be made available on the portal shortly. CBIC had issued Notification No. 04/2024 – Central Tax dated 05-01-2024 to seek information from taxpayers dealing in the pan masala and tobacco, khaini, jarda, …
No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part ‘B’ of e-Way Bill without intention to evade tax. In a recent judgment, Hon’ble Allahabad High Court has held that no penalty can be levied u/s 129(3) of UPGST Act for on filling …
E-Way Bill not present in vehicle only a technical violation when E-Way Bill was downloaded prior to the interception of vehicle and goods in vehicle matched with invoice & E-Way Bill In a recent judgment, the Hon’ble Allahabad High Court has quashed the penalty order passed under Section …
Petitioner signifying ‘No’ in prescribed column to mark his choice to avail personal hearing, have no legal consequence. Opportunity of personal hearing mandatory u/s 75(4) of UPGST Act- – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has reiterated the principle of law that a …
Order passed u/s 74 of UPGST Act quashed as opportunity of hearing not granted In a recent judgment and order the Hon’ble Allahabad High Court has quashed order passed u/s 74 of UPGST Act as opportunity of hearing not granted to the assessee. ABCAUS Case Law Citation:ABCAUS 4002 …