Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
29 articles
The Court held that Section 75(7) of the CGST Act is mandatory and once the legislature has forbidden the adjudicating authority from confirming any demand in e…
The Allahabad High Court has held that an application for anticipatory bail under Section 482 BNSS is maintainable even in the absence of a formal order under S…
The Allahabad High Court has set aside an adjudication order under Section 73 where the penalty confirmed in the order (Rs. 35,008) exceeded the penalty propose…
The Allahabad High Court has set aside a cognizance order passed by the Special Chief Judicial Magistrate, Meerut in a complaint under Sections 132(1)(b), (c) a…
The Allahabad High Court has quashed a charge sheet, cognizance order and entire criminal proceedings under the Bharatiya Nyaya Sanhita arising from allegations…
The Allahabad High Court has quashed an order passed under Section 74 of the UPGST Act where the show cause notice was uploaded only on the GST portal after the…
The Allahabad High Court has set aside orders passed under Section 74 of the CGST Act for three financial years (2019-20, 2020-21 and 2021-22), holding that the…
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