Allahabad High Court Quarterly Tax Digest: January to March 2024

INDEX M/S Mgs Palace v. State Of U.P. And 4 Others 2024 LiveLaw (AB) 4 M/S. Hindustan Herbal Cosmetics vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 9 M/S Eastern Machine Bricks And Tiles Industries vs. State Of U.P. And Others 2024 LiveLaw (AB) 14 Akbar Ali Transport Services vs. State of U.P. and Another 2024 LiveLaw (AB) 25 M/S Roli Enterprises vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 31 The Commissioner, Commercial Tax vS. M/S Peethambra Granites Pvt. Ltd. 2024 LiveLaw (AB) 32 M/S Garg Enterprises vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 47 M/S Primeone Work Force Pvt. Ltd. Thru. Its Auth. Signatory Alok Kumar v. Union Of India Thru. Secy. Ministry Of Finance (Deptt. Of Revenue) New Delhi And Others 2024 LiveLaw (AB) 49 M/S Ashoka P.U. Foam (India) Pvt. Ltd. vs. State Of U.P. And 3 Others 2024 LiveLaw (AB) 50 M/S Royal Sanitations vs. Commissioner Of Commercial Tax 2024 LiveLaw (AB) 51 Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance And 2 Others 2024 LiveLaw (AB) 52 M/S Veira Electronics Private Limited vs. State Of U.P. And 2 Others 2024 LiveLaw (AB) 54 M/S Associated Switch Gears and Projects Ltd. Through Its Director Jawahar Lal Jain vs. State of U.P., Through Secretary Institutional Finance U.P. Govt. And 2 Others 2024 LiveLaw (AB) 57 M/S Falguni Steels vs. State Of U.P. And Others 2024 LiveLaw (AB) 59 M/s K.J. Enterprises vs. State of U.P. and others 2024 LiveLaw (AB) 73 M/s Globe Panel Industries India Pvt. Ltd. vs. State Of U.P. And Others 2024 LiveLaw (AB) 74 Shri Durga Trading Co vs. Income Tax Officer And Another 2024 LiveLaw (AB) 75 The Commissioner, Commercial Tax, U.P. Lucknow v. S/S Cribhko Shyam Fertilizer Ltd. 2024 LiveLaw (AB) 77 M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others 2024 LiveLaw (AB) 78 M/S John Oakey And Mohan Limited vs. The Commissioner Commercial Taxes U.P. Lucknow 2024 LiveLaw (AB) 91 The Commissioner Commercial Tax U.P. Lucknow vs. S/S. D.I.C. India Ltd. 2024 LiveLaw (AB) 94 M/S Yadav Steels Having Office vs. Additional Commissioner And Another 2024 LiveLaw (AB) 109 M/S Indeutsch Industries Private Limited v. State Of U.P. And 2 Others 2024 LiveLaw (AB) 113 M/S Akhilesh Traders v. State Of U.P. And 3 Others 2024 LiveLaw (AB) 114 M/S Rajansh Marble House Gomti Nagar Versus The Commissioner Commercial Tax U.P.Lucknow And Another 2024 LiveLaw (AB) 115 M/S Flipkart India Pvt. Ltd. Versus State Of U P And 4 Others 2024 LiveLaw (AB) 116 M/S Mansoori Enterprises Versus U.O.I. 2024 LiveLaw (AB) 119 M/S Gopi Chand Batra Traders v. State Of U.P. And 2 Others 2024 LiveLaw (AB) 126 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 UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Title: M/S Mgs Palace v. State Of U.P. And 4 Others Case Citation: 2024 LiveLaw (AB) 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack of jurisdiction or complete absence of relevant material is alleged and established. The bench comprising of Justice Saumitra Dayal Singh and Justice Manjive Shukla held that “The satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective. Unless inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted in exercise of extraordinary jurisdiction of this court under Article 226 of the Constitution of India.” Typo Error In E-Way Bill, Penalty Can't Be Imposed If There Is No Intention To Evade Tax: Allahabad High Court Case Title: M/S. Hindustan Herbal...

Allahabad High Court Quarterly Tax Digest: January to March 2024

Upasna Agrawal

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