Tag Archives: HIGH COURT OF ALLAHABAD

Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A

By | August 11, 2026
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Filing Objections Only With Assessing Officer Invalidates DRP Claims and Mandates Statutory Appeal Under Section 246A Issue Whether the failure to file draft assessment order objections simultaneously with both the Dispute Resolution Panel (DRP) and the Assessing Officer under Section 144C(2)(b) permits the Assessing Officer to finalize assessment under Section 144C(3), and whether a writ… Read More »

Accused entitled to bail in GST evasion case where investigation is complete and trial pending.

By | August 10, 2026
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Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »

Portal-only service of show cause notice is inadequate after GST registration cancellation.

By | August 10, 2026
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Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »

Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed

By | August 5, 2026
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Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »

Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4)

By | August 5, 2026
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Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Issue Whether an adverse adjudication order passed under Section 74 without granting a personal hearing—and by marking “NA” under the hearing details column… Read More »

Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice.

By | August 5, 2026
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Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Rejection of GST refund order set aside and remanded as portal’s single-reply limit violated principles of natural justice. Issue Whether the rejection of a GST refund application without allowing a supplementary reply—due to the GSTN Common Portal’s… Read More »

Reassessment notice issued to a deceased person is void ab initio and legally unsustainable.

By | August 4, 2026
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Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Reassessment notice issued to a deceased person is void ab initio and legally unsustainable. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased assessee is void ab initio, and whether such a jurisdictional defect can… Read More »

Section 292A Expressly Bars Granting Probation To Adult Offenders Convicted Under Income Tax Act

By | July 25, 2026
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Section 292A Expressly Bars Granting Probation To Adult Offenders Convicted Under Income Tax Act Issue Bar on Probation under Income Tax Act: Whether a trial court can release an adult offender convicted under Section 277 on probation under the Probation of Offenders Act, 1958 or Section 360 of Cr.P.C., given the express statutory bar in… Read More »

Demand orders based solely on portal notices after GST registration cancellation are legally invalid.

By | July 17, 2026
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Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Demand orders based solely on portal notices after GST registration cancellation are legally invalid. Issue Whether the service of a show cause notice by merely uploading it onto the common GST portal is legally valid and sufficient if the assessee’s registration… Read More »

Prosecution under general penal law for past tax delays is unsustainable given special GST codes.

By | July 7, 2026
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Prosecution under general penal law for past tax delays is unsustainable given special GST codes. Issue Whether the revenue or police authorities can legally invoke general penal provisions under Section 316(5) of the Bharatiya Nyaya Sanhita (BNS), 2023 for the delayed deposit of tax when the GST Act provides a complete, self-contained special code for… Read More »