Category: High Courts

In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …

Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on vehicle driver’s statement  In a recent judgment, the Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) for alleged double movement of goods on same e-way bill …

AO can not pass ex parte order five days after last hearing was fixed without notice to assessee even if assessee failed to seek adjournment on the date of last hearing In a recent judgment, the Hon’ble Allahabad High Court has held that AO can not pass ex …

GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon’ble Allahabad High Court has deleted GST Penalty order passed u/s 129(3) before expiry of time granted for opportunity of submitting an explanation, i.e. the punishment order was passed simultaneously …

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 …

CBDT Instruction 1916 on exclusion of jewellery confined only to the stage of seizure during search In a recent judgment, Hon’ble Madras High Court has held that CBDT Instruction 1916 on exclusion of jewellery is confined only at the stage of seizure during search and not to the …

Issue of Lower Deduction of Tax Certificate u/s 197, satisfaction of AO must be based on four tests under Rule 28AA(2) – High Court In a recent judgment, Hon’ble High Court of Madhya Pradesh has held that for issuance of a Lower Deduction of Tax Certificate u/s 197, …

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. …

Period of limitation for passing Revisionary order u/s 263 to be reckoned from the date of the original assessment order not reassessment order In a recent judgment, Hon’ble Rajasthan High Court has held that Period of limitation for passing Revisionary order u/s 263 to be reckoned from the …