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, …

Order declaring return invalid u/s 139(9) of Income Tax Act not appealable In a recent judgment, the Hon’ble ITAT Rajkot has held that order passed declaring return of income invalid under section 139(9) of the Income Tax Act 1961 is not appealable and consequently the appeal filed by …

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 …