Allahabad High Court

Single Administrative Interface under GST: Identifying Two Rough Patches

June 25, 2024June 25, 2024

GST is a dual nationwide tax implying that both the Union and States concurrently levy it on supply of goods or services. While a single indirect tax jointly administered by the Union and States is… Read More »

Penalties for e-way bills cannot be imposed in absence of Mens Rea: Allahabad HC

February 7, 2024February 7, 2024

The Allahabad High Court in a recent judgment took the view that the GST Department cannot impose a penalty on taxpayers – under Section 129(3), CGST Act, 2017 – for not possessing e-way bills in the absence of… Read More »

Allahabad HC Clarifies Govt’s Scope of Power under Section 3 and 5, CGST Act, 2017

January 10, 2024January 10, 2024

In a recent decision[1], the Allahabad High Court interpreted Sections 3 and 5 of the CGST Act, 2017 and clarified the scope of power of the Central Govt and the CBIC under these provisions. Section… Read More »

Allahabad HC Quashes Letter Issued by YEIDA Demanding Payment of GST

October 30, 2023October 30, 2023

Allahabad High Court recently allowed a writ petition[1] and quashed a letter issued by the Advisor to Yamuna Expressway Industrial Development Authority (YEIDA) requiring the petitioner to pay GST of 18% on the premium of Rs… Read More »

Allahabad HC Opines on Section 129, CGST Act, 2017

October 11, 2023October 11, 2023

In a recent case[1], the Allahabad High Court has reiterated an essential condition to invoke Section 129, CGST Act, 2017, i.e., an intention to evade tax. While a similar observation has been made by Supreme… Read More »