Allahabad High Court Monthly Tax Digest: March 2024

INDEX Gurdeep Singh vs. Nagar Ayukt Nagar Nigam Moti Jheel And Another 2024 LiveLaw (AB) 131 Qamar Ahmed Kazmi vs. State of U.P. 2024 LiveLaw (AB) 133 M/S Sanyo Koreatex Pvt. Ltd. vs. Deputy Commissioner Trade Tax And Another 2024 LiveLaw (AB) 134 M/S Riadi Steels Llp vs. State Of U.P. And 4 Others 2024 LiveLaw (AB) 135 M/S Jhansi Enterprises Nandanpura Jhansi vs. State Of U.P. And Others 2024 LiveLaw (AB) 136 M/S Genius Ortho Industries vs. Union Of India And Others 2024 LiveLaw (AB) 137 M/S Abhishek Sales vs. Sate Of U.P. And 2 Others 2024 LiveLaw (AB) 155 M/S Maa Kamakhya Trader v. Commissioner Of Customs (Preventive) And 2 Others 2024 LiveLaw (AB) 162 M/S Samsung India Electronics Private Limited vs. State Of U.P. And Others 2024 LiveLaw (AB) 170 M/S Shree Sai Palace vs. State Of U.P. And Others 2024 LiveLaw (AB) 171 Grs Hotel Pvt. Ltd. Lko. Thru. Director Shri Ganga Charan Rajput vs. Union Of India Thru. Its Secy. (Revenue) Ministry Of Finance Govt. Of India , New Delhi And Others 2024 LiveLaw (AB) 188 ORDERS/ JUDGMENTS OF THE MONTH Where Statutory Appeals Filed After Making Pre-Deposit, Stay Applications Must Be Decided In Reasonable Time: Allahabad High Court Case Title: Gurdeep Singh vs. Nagar Ayukt Nagar Nigam Moti Jheel And Another Case Citation: 2024 LiveLaw (AB) 131 The Allahabad High Court has held that were a statutory appeal has been filed and the condition for pre-deposit has been complied with, stay applications filed along with such appeals must be decided within a reasonable time. “It is necessary to observe, where statutory appeals are filed after making due compliance of pre deposit condition, it is incumbent on the learned court below to pass appropriate orders on the stay application within a reasonable time. Passing of routine orders requiring the stay application to be put up on the date fixed do not serve the cause of justice.” Allahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since Long Case Title: Qamar Ahmed Kazmi vs. State of U.P. Case Citation: 2024 LiveLaw (AB) 133 The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of the Goods and Service Tax Act, 2017 were pending since long. The Court held that the punishment for wrong availment of input tax credit is imprisonment which shall extend upto 5 years and fine under Section 69 read with section 132 of the Act. For a registered person, every second offence or thereof shall be punishable. The Court further relied on Section 138 of GST Act which provides that for compounding of all offences can be done before or after prosecution is commenced when payment is made by such person. S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court Case Title: M/S Sanyo Koreatex Pvt. Ltd. vs. Deputy Commissioner Trade Tax And Another Case Citation: 2024 LiveLaw (AB) 134 The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008. GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129 Case Title: M/S Riadi Steels Llp vs. State Of U.P. And 4 Others Case Citation: 2024 LiveLaw (AB) 135 The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. The Court held that not extending time period in such case was a technical breach. No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill Case Title: M/S Jhansi Enterprises Nandanpura Jhansi vs. State Of U.P. And Others Case Citation: 2024 LiveLaw (AB) 136 The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. However, the difficulties were resolved and from April 2018 there were no difficulties in generating the same. The Court held that goods not accompanied by both tax invoices and e-way bill is not a common mistake. It shifts the burden on the assesee to show that there was no intention to evade tax. Writ Jurisdiction Discretionary, To Be Exercised For Petitioners Acting In Good Faith, With Clean Hands: Allahabad High Court Case Title: M/S Genius Ortho Industries vs. Union...

Allahabad High Court Monthly Tax Digest: March 2024

Upasna Agrawal

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