Tag: allahabad high court

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40 crores In a recent judgment, Hon’ble Allahabad High Court has granted bail to a Chartered Accountant accused in a GST evasion to the tune of more than 40 …

Where belief of escapement of income as per reasons recorded fails no other addition can be made by the AO – High Court In a recent judgment, Hon’ble Allahabad High Court has upheld that where the belief of escapement of income as per reasons recorded fails no other …

ITC can’t be denied on ground that supplier’s registration was cancelled subsequently when supplier had filed GSTR-1 and GSTR-3B for the relevant period. In a recent judgment, Allahabad High Court has held that ITC can’t be denied on ground that the supplier’s registration was cancelled subsequently to the …

If address of consignor or consignee is correct, merely for wrong PIN code, the proceedings u/s 129 can not be initiated – High Court In a recent judgment, Hon’ble Allahabad High Court quashed order under section 129(3) of GST Act holding that when goods in question was accompanied …

When goods are loaded in two trucks with one e-way bill specifically mentioning both truck numbers, no intention to evade payment of tax can be attributed. In a recent judgment, Hon’ble Allahabad High Court held that when goods could not be accommodated in one truck and therefore, loaded …

Mere nondisclosure of place of destination in the documents cannot be a ground for seizure u/s 129 of GST Act. In a recent judgment, Allahabad High Court has held that merely non-disclosure of place of destination in the accompanying documents cannot be a ground for seizure of goods …

Chartered Accountant accused of forgery and misappropriation of fund by advising investment in a particular firm gets bail  In a recent judgment, Hon’ble Allahabad High Court granted bail to a Varanasi based Chartered Accountant who was accused of forgery and misappropriation of fund by advising investment in a …

No penalty u/s 129(3) of GST Act for non-filling of Part -B of the e-way bill due to technical glitch when there was no intention to evade payment of tax In a recent judgment, Allahabad High Court has held that penalty under section 129(3) of the GST Act …

When tax was paid by supplier in the form GSTR-01 & GSTR-3B, no adverse inference can be drawn against the purchaser on the premise that the registration of the seller dealer was cancelled subsequently. In a recent judgment, Allahabad High Court has quashed order passed under section 74 …

Unless the delay in filing is condoned, the appeal cannot be said to have come into existence in the eyes of law. In a recent judgment, Hon’ble High Court has held that limitation is jurisdictional issue. unless the delay in filing is condoned, the appeal cannot be said …