Tag Archives: HIGH COURT OF ALLAHABAD

Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law.

By | September 8, 2026
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Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law. Issue Whether a non-speaking GST registration cancellation order issued without recording reasons or showing application of mind, along with a subsequent dismissal of statutory appeal on limitation grounds, is legally sustainable under Section 29 read with Rule 22 and Article… Read More »

Reassessment Notice Issued Beyond Supreme Court Extended Limitation Period Is Invalid and Void

By | September 5, 2026
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Reassessment Notice Issued Beyond Supreme Court Extended Limitation Period Is Invalid and Void Reassessment Notice Issued Beyond Supreme Court Extended Limitation Period Is Invalid and Void\ Issue Whether a show cause notice issued under Section 148A(b) beyond the extended limitation period granted by the Supreme Court is legally sustainable. Facts Assessment Year: Assessment Year 2013-14.… Read More »

Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice

By | September 3, 2026
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Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Rectification power under Section 161 cannot validate ex parte order by reviewing merits without notice Issue Whether an adjudicating authority can use Section 161 rectification to conduct a merit review of unconsidered replies, sustain an ex parte demand, and issue… Read More »

Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice

By | September 2, 2026
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Portal-Only Notice Upload Post-Registration Cancellation Violates Section 169 and Principles of Natural Justice Issue Whether uploading a Show Cause Notice solely on the GST portal constitutes valid statutory service under Section 169 after a dealer’s registration has been cancelled, and whether a consequential demand order passed without alternative mode of service violates the principles of… Read More »

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred

By | September 2, 2026
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Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred Issue Whether the period prescribed under Section 245D(4A)(iii) for disposing of a settlement application is mandatory and commences from the date the application first stood allotted to and was acted upon by the initial Interim Board (IBS-III, Delhi) under Section 245D,… Read More »

Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore

By | August 28, 2026
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Deputy Commissioner Has Valid Pecuniary Jurisdiction to Issue Section 122 Penalty Notice Exceeding Rs. 1 Crore Issue Whether a Deputy Commissioner of State Tax possesses pecuniary jurisdiction under Section 122 read with Section 127 to issue a penalty Show Cause Notice exceeding Rs. 1 crore. Facts Assessment Period: Financial Year 2024-25. Issuance of SCN: A… Read More »

Revenue must lead positive evidence to establish disputed transactions before shifting burden onto assessee

By | August 27, 2026
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Revenue must lead positive evidence to establish disputed transactions before shifting burden onto assessee Issue Whether reassessment proceedings under Section 148 should be dropped at the initial stage when an assessee pleads identity theft and denies involvement in high-value transactions. Whether the burden of proof rests on the Revenue to establish through positive evidence that… Read More »

Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7)

By | August 22, 2026
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Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »

High Court Holds Deduction Under Section 80HHC Cannot Be Reduced By Profits Allowed Under Section 80IA

By | August 20, 2026
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High Court Holds Deduction Under Section 80HHC Cannot Be Reduced By Profits Allowed Under Section 80IA Issue Whether Section 80IA(9) mandates that profits allowed as a deduction under Section 80IA(1) must be reduced from business profits while computing deductions under Section 80HHC under Chapter VI-A. Facts Assessment Year: The matter pertains to Assessment Year 2002-03… Read More »

Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial

By | August 19, 2026
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Bail Granted Under Section 132 Due To Completed Investigation And Unlikely Speedy Trial Issue Whether bail should be granted to an accused under Section 132 of the CGST/UPGST Act when the investigation is complete, the maximum punishment is five years, the trial is unlikely to conclude soon, and there is no evidence of tampering or… Read More »