Allahabad High Court
Failure To Reply To SCN Or Absence From Hearing Not Ground To Cancel GST Registration: Allahabad High Court
The Allahabad High Court on 17 March held that GST registration cannot be cancelled merely because a taxpayer fails to reply to a show cause notice or appear on the date fixed for hearing, and that authorities must record reasons before taking such a drastic step. A Bench of Justice Saumitra Dayal Singh and Justice Vivek Saran set aside the cancellation of GST registration of Jubair Enterprises and granted the petitioner liberty to file a reply to the show cause notice. The judges held: “A...
After Cancellation Of GST Registration, Show Cause Notice Should Be Served Physically: Allahabad High Court
The Allahabad High Court has recently held that adjudication notice ought to be served through physical mode after cancellation of GST registration, as the taxpayer cannot access the portal thereafter. A bench of Justice Saumitra Dayal Singh and Justice Vivek Saran held: “Once the registration is cancelled and the registered persons thus disabled from working on the Common Portal and in any case, are relieved of obligation to check the Common Portal thereafter, it is wholly natural and...
NBFCs With Assets Over ₹100 Crore Can Invoke SARFAESI Act: Allahabad High Court
On 24 March, the Allahabad High Court held that non-banking financial companies (NBFCs) with assets of Rs. 100 crore or more qualify as financial institutions under the SARFAESI Act, 2002 and can enforce security interest in secured debts. A Bench comprising Justices Ajit Kumar and Swarupama Chaturvedi referring to the Ministry of Finance notification dated 24 February 2020, observed: “With the plain reading of the notification, it is clear that through the above notification the Central...
Order By Govt. Secretary Cannot Be Recalled Without Fraud Or Misrepresentation: Allahabad High Court
The Allahabad High Court has held that an order passed by the Secretary on behalf of the State Government cannot be recalled unless it suffers from misrepresentation, fraud, or is without legal authority. A Bench of Justice Ajit Kumar and Justice Swarupama Chaturvedi observed: “In our considered view an order if does not suffer from any misrepresentation or fraud or an order is not bad for want of authority of law, it is to be taken as genuine order passed after due application of mind and...
Once Goods Found Of Indian Origin, Customs Seizure Arbitrary And Malafide: Allahabad High Court
The Allahabad High Court at Lucknow has expressed surprise at the seizure and detention of areca nuts by the customs authority on the ground that they were of foreign origin despite one lab test indicating Indian origin and a government laboratory test failing to determine their origin. The bench of Justice Shekhar B. Saraf and Justice Manjive Shukla was dealing with a batch of writ petitions involving seizure of the goods by customs authorities and held: “In such a situation, when the goods...
Meerut Development Authority's Re-Auction Of Plot After Price Rise Arbitrary; Allahabad High Court Orders Reconsideration
Questioning the fairness of the Meerut Development Authority's actions in a land allotment dispute, the Allahabad High Court has held that the authority acted arbitrarily in cancelling the allotment and re-auctioning the plot after its value increased, and directed that the allottee's claim be reconsidered strictly in accordance with clause 6(10) of the auction brochure governing restoration of cancelled plots. Setting aside the re-auction and subsequent sale, the court observed that a public...
Contractual Disputes Involving Tax Compliance Arbitrable, Not Sovereign Tax Levy Issues: Allahabad High Court
The Allahabad High Court has recently reiterated that while disputes relating to sovereign functions such as imposition or levy of tax are non-arbitrable, but disputes arising out of contractual obligations between parties, even if they involve issues of tax reimbursement or GST compliance, remain arbitrable. A bench of Justice Vikas Budhwar relying on rulings in Vidya Drolia vs. Durga Trading Corporation and other precedents, observed, "From the law laid down in the aforesaid decisions,It is...
Allahabad High Court Allows Anand And Anand Firm's Writ, Holds Favorable Findings Prevent Remand
The Allahabad High Court on 16 February held that once a finding is recorded in favour of a party, the appellate authority cannot remand the matter back to the original assessing authority to redetermine the issue. A Single Judge Bench of Justice Vikas Budhwar allowed the writ petition filed by Anand and Anand Law Firm, holding: “Apparently, the writ petitioners herein are questioning the appellate order dated 30.04.2024 passed by the Joint Commissioner, GST (Appeals) for various periods....
Naming Judges In Affidavits Is “Totally Uncalled For”: Allahabad High Court
Recently, the Allahabad High Court strongly criticised the practice of naming judges in affidavits. Justice Samit Gopal, was hearing a case concerning tax evasion by a Chinese national residing temporarily in Greater Noida, where the Assistant Commissioner, CGST, in his affidavit, had mentioned the names of the judges whose judgments were cited. The Court observed: “This system of mentioning the names of Hon'ble Judges while giving reference to the judgments is totally uncalled for.” Alice...
Allahabad High Court Stays Income Tax Revision, Cites No Definite Error In Reassessment Order
The Allahabad High Court has recently stayed proceedings pursuant to a show cause notice dated January 16, 2026 issued under Section 263 of the Income Tax Act, 1961 against an individual taxpayer, observing that the tax authority had not formed a definite opinion that the reassessment order was erroneous and prejudicial to the interest of the revenue. The order was passed by a bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla.The taxpayers's return had first been examined in a...
Allahabad High Court Grants Oppo Interim Relief In ₹599 Crore GST Case, Issues Notice On Challenge To CGST Section 15(3)(b)
The Allahabad High Court has recently granted interim protection to Oppo Mobile India Private Limited in its challenge to the validity of Section 15(3)(b) of the Central Goods and Services Tax Act, 2017, after an adjudication order confirmed a total tax demand of Rs 599.07 crore along with equivalent penalty and interest under Section 74 of the Act, according to the writ petition. The order in challenge dated December 12, 2025, confirmed demands of Integrated Goods and Services Tax, Central...
Allahabad High Court Stays GST Order Confirming ₹13 Crore Tax Demand Against Dell India Arm
The Allahabad High Court has recently stayed the operation and effect of a GST demand order against Dell International Services India Private Limited, the Indian services arm of US technology major Dell, after recording its submission that a jurisdictional error had crept into the proceedings. Appearing for the company, counsel submitted that besides violation of principles of natural justice, the adjudicating authority had confirmed a higher demand than what was proposed in the show cause...