Category: High Courts

Merely describing a claim unacceptable or false without affording reasons unacceptable In a recent judgment, the Hon’ble Allahabad High Court has quashed the order passed u/s 73(1) of UPGST Act holding that merely describing a claim as unacceptable or false without dealing the explanation furnished by affording adequate …

AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order – High Court In a recent judgment, the Hon’ble High Court of Calcutta has held that once, assessee files response though belatedly, before passing the final order, the assessing …

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 …