Category Archives: GST Judgments ALLAHABAD

No Stay from arrest for GST evasion : Allahabad HC

By | June 8, 2019

Allahabad High Court Govind Enterprises Vs State of U.P.    Criminal Misc. Writ Petition No. – 7303 of 2019 Dated : 30/05/2019 Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B… Read More »

No GST on supply from ‘ Duty Free’ shops : Allahabad High Court

By | May 27, 2019

The division bench of the Allahabad High Court has held that, Goods and Services Tax ( GST ) not leviable on duty free shops. The petitioner Mr. Atin Krishna submitted that due to the misinterpretation of the provisions of CGST/SGST/IGST Acts, the public exchequer is being made to suffer huge financial loss and therefore, it… Read More »

Transporter Vehicle to be released without any condition where he was not responsible for seizure of goods and vehicle :HC

By | May 16, 2019

HIGH COURT OF ALLAHABAD Mkc Traders v. State of U.P. PANKAJ MITHAL AND PANKAJ BHATIA, JJ. WRIT TAX NO. 1486 OF 2018 NOVEMBER  26, 2018 Shubham Agrawal for the Petitioner. ORDER 1. The goods (Supari) of the petitioners in transit were seized along with vehicle as they were not accompanied by the tax invoice and the E-Way Bill. The… Read More »

Goods seized due to difference of date in tax invoice & E-way Bill to be released after taking security : HC

By | May 14, 2019

HIGH COURT OF ALLAHABAD Ganga Industries v. Union of India PANKAJ MITHAL AND PANKAJ BHATIA, JJ. WRIT TAX NO. 1603 OF 2018 DECEMBER  14, 2018 Naveen Chandra Gupta and Lokesh Mittal for the Petitioner. ORDER 1. The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different… Read More »

Allow manual filing of TRAN-1 if GST Portal not opened : HC

By | May 4, 2019

HIGH COURT OF ALLAHABAD Gupta Agencies v. Union of India BHARATI SAPRU AND PIYUSH AGRAWAL, JJ. WRIT TAX NO. 319 OF 2019 MARCH  14, 2019 Aditya Pandey for the Petitioner. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner as well as learned Counsel for the respondents. 2. The petitioner seeks a writ of mandamus directing the GST… Read More »

GST : Seizure notice issued to transporter is valid if tax not paid even if he is not supplier of goods : HC

By | May 2, 2019

HIGH COURT OF ALLAHABAD Ashok Kumar Bhatia v. State of U.P. B. AMIT STHALEKAR AND MRS. MANJU RANI CHAUHAN, JJ. WRIT TAX NOS. 1645, 1660, 1661, 1676, 1697 OF 2018 MARCH  14, 2019 Rahul Agarwal, Shubham Agrawal and Aloke Kumar for the Petitioner. C.B. Tripathi, C.S.C. for the Respondent. ORDER B. Amit Sthalekar, J. – Heard Sri Shubham Agrawal and Shri Alok Kumar, learned… Read More »

GST Penalty & interest order is an appealable order, Writ Petition Dismissed by HC

By | April 1, 2019

HIGH COURT OF ALLAHABAD Systematic Conscom Ltd. v. State of U.P. PANKAJ MITHAL AND SAUMITRA DAYAL SINGH, JJ. WRIT TAX NO. 235 OF 2019 MARCH  1, 2019 Nikhil Agrawal for the Petitioner. ORDER 1. Heard Sri Nikhil Agrawal, learned counsel for the petitioner and Sri CB. Tripathi for the respondents. 2. The writ petition is directed against the order passed… Read More »

Allow manual filing of TRAN-1 if GST portal does not respond : HC

By | March 26, 2019

HIGH COURT OF ALLAHABAD Anil Kumar & Sons v. Union of India BHARATI SAPRU AND PIYUSH AGARWAL, JJ. WRIT TAX NO. 221 OF 2019 FEBRUARY  22, 2019  Vishwjit for the Petitioner. Ramesh Chandra Shukla for the Respondent. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner, Sri O.P. Srivastava, learned Counsel for the respondents no.1, 2 & 3, and Shri… Read More »

Seized Goods can be released by any of the 3 option in Section 129(1) of CGST Act : HC

By | February 12, 2019

HIGH COURT OF ALLAHABAD Reliance Industries Ltd. v. State of U.P. RAJAN ROY AND RAJESH SINGH CHAUHAN, JJ. MISC. BENCH NO. 31799 OF 2017 FEBRUARY  6, 2018  Aditya Pandey, Bipin Kumar Pandey and Vaibhav Pandey for the Petitioner. ORDER 1. Heard. The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section… Read More »

Cancellation of GST registration without issuing Show Cause Notice is invalid : HC

By | December 11, 2018

HIGH COURT OF ALLAHABAD Kashi Bartan Bhandar v. State of U.P. PANKAJ MITHAL AND ASHOK KUMAR, JJ. WRIT TAX NO. 913 OF 2018 OCTOBER  31, 2018 Pooja Talwal for the Petitioner. Anant Kumar Tiwari for the Respondent. ORDER 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the Assistant Commissioner, Commercial Tax,… Read More »