Judgement

The Allahabad High Court ruled that GST authorities cannot seize goods merely on the allegation of reusing an e-way bill without proper investigation

GST: No Seizure Valid If Authorities Fail to Prove Reuse of E-Way Bill - Allahabad High Court

Big Relief for Businesses! ITC Can’t Be Denied Just Because Supplier’s GST Registration Was Cancelled Later, Allahabad High Court Rules in Favour of Traders

ITC Cannot Be Denied If Supplier’s GST Registration Was Cancelled Later: Allahabad High Court

The court observed that neither the revenue nor the Appellate Authority have mentioned any findings against the petitioner, which shows that the petitioner has claimed ITC by reason of fraud, misstatement, or suppression of fact.

GST: Clear Evidence of Fraud Required for Section 74 Action

The Allahabad High Court ruled that tax authorities cannot invoke Section 130 of the GST Act for excess stock found during a survey and must proceed under Sections 73 or 74 instead.

Goods cannot be conficated under GST Law if Excess Stock is Found During Survey: HC

The AAR held that liquidated damages are just a flow of money from one party for breach of the contract, to compensate the other party for the loss, and such payments do not constitute a supply.

Liquidated Damages Do Not Constitute Supply Under GST: AAR

The Allahabad High Court ruled that the GST penalty imposed on M/s Archana Plasmould for not generating Part B of the e-way bill was unjustified, citing no intent to evade tax.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

GST: No Seizure Valid If Authorities Fail to Prove Reuse of E-Way Bill - Allahabad High Court

ITC Cannot Be Denied If Supplier’s GST Registration Was Cancelled Later: Allahabad High Court

GST: Clear Evidence of Fraud Required for Section 74 Action

Goods cannot be conficated under GST Law if Excess Stock is Found During Survey: HC

Liquidated Damages Do Not Constitute Supply Under GST: AAR

Allahabad HC Quashes GST Penalty for Technical Lapse in E-Way Bill, Found No Intention to Evade Tax