Category Archives: GST Judgments HC ALLAHABAD

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 »

Delay in filing GST Appeal by more than 30 days can not be condoned by GST Appellate Authority : HC

By | March 20, 2019

Allahabad High Court M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. Appeal Number : Writ Tax No. 1711 of 2018 Date of Order : 18/01/2019 1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of… Read More »

Vehicle entered city before expiry of time in eway bill, Seizure order quashed : HC

By | December 21, 2018

It may be pertinent to point out that the Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax Authorities and is to be issued to the person incharge of the vehicle. This gives an ample… Read More »

Bail application rejected due to evasion of GST by opening forged firms : HC

By | September 28, 2018

HIGH COURT OF ALLAHABAD Ranjeet @ Ranjeet Singh v. Union of India VIVEK KUMAR SINGH, J. CRIMINAL MISC. BAIL APPLICATION 21843 OF 2018 SEPTEMBER  6, 2018 Satya Dheer Singh Jadaun, for the Applicant. B.K. Singh Raghuvanshi, for the Respondent. ORDER Vivek Kumar Singh, J. – Supplementary counter affidavit filed by the learned counsel for the complainant today in the… Read More »

Release of Seized goods & vehicle on indemnity bond for value of tax only without penalty amount : ALLAHABAD HC

By | September 8, 2018

Since the petitioner is a registered company and the purchaser is a Government of India Enterprise, this Court finds it proper and appropriate to protect the interest of parties to pass the following orders:— 1. The goods are directed to be released on furnishing an indemnity bond to the extent of the value of tax… Read More »

E-way Bill Date wrongly declared , Seized goods to be released on furnishing security other than cash or bank guarantee: HC

By | June 21, 2018

HIGH COURT OF ALLAHABAD Pragati Enterprises v. State of U.P. BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 25 OF 2018 JANUARY  12, 2018 Murari Mohan Rai for the Petitioner. ORDER 1. We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. Learned Standing Counsel has received… Read More »

No seizure of goods if Part B of Eway bill not filled due to transportation from supplier’s place to transporter :ALLAHABAD HC

By | June 7, 2018

HIGH COURT OF ALLAHABAD Rivigo Services (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 689 OF 2018 APRIL  24, 2018 Suyash Agarwal for the Petitioner. JUDGMENT Ashok Kumar, J. – We have heard learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned Standing Counsel for the State. 2. The instant writ… Read More »