Tag: mobile squad
Once a finding of intent to avoid payment of tax recorded, the appellate authority before allowing appeal bound to reverse said finding of fact. In a recent judgment, Hon’ble Allahabad High Court has held that once the GST authorities have recorded a finding of fact that there was …
Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation of goods – High Court In a recent judgment, Hon’ble Allahabad High Court has held that under the GST Act, there is no specific provision which bounds the …
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 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 …
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section 67 of the Act – Allahabad High Court In a recent judgment, the Hon’ble Hon’ble High Court has set aside a penalty order passed u/s 129(3) of GST …
Seizure of goods for inadvertent mistake in two digits of truck number in e way bill was nothing but harassment of dealer. The High Court directed release of goods ABCAUS Case Law Citation: ABCAUS 2542 (2018) 09 HC The Petitioner had filed a writ petition with prayer …
Refusal to accept e-way bills generated much before seizure-It appears that petitioner misled us says Allahabad HC which had summoned GST Commissioner UP calling it a serious situation In the instant writ petition, the appellant assessee had challenged the seizure of goods and the vehicle by the …
When E-way bill was downloaded before detention/seizure of the goods disclosing all the necessary informations, there was no irregularity-High Court ABCAUS Case Law Citation: ABCAUS 2321 (2018) (05) HC The petitioner dealer had filed the instant writ before the Hon’ble High Court challenging the detention of the goods …
Power of UP Govt to required TDF for inter state goods movement-In view of two contrary judgments, matter referred to Chief Justice for constitution of Larger Bench The instant petition(s) was filed under Article 226 of the Constitution of India challenging the authority of the State of U.P. …
GST Mobile squad officers to be punished for non compliance of High Court orders-UP GST Commissioner Commissioner of Commercial Tax (GST), Uttar Pradesh has issued a letter to all officers stating that it has come to the knowledge of the Head Office that officers working at mobile squad …
