Allahabad High Court
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...
Sole Arbitrator May Be Appointed To Reduce Costs Despite Three-Member Clause: Allahabad High Court
The Allahabad High Court has held that where an arbitration clause provides for a three-member tribunal but the parties fail to appoint arbitrators, the Court can appoint a sole arbitrator if a party seeks it to reduce costs. Justice Subhash Vidyarthi held “although the arbitration agreement contained provision for constituting a panel of three arbitrators – one arbitrator to be appointed by each of the parties and the third arbitrator or the umpire being appointed by the two...
Allahabad High Court Grants Interim Relief To Tobacco Factory Owners Against CCTV Rule Enforcement
The Allahabad High Court on 4 February granted interim relief to owners of tobacco factories by protecting them against coercive measures for non-compliance with the mandate to install CCTV cameras in the premises of factories manufacturing tobacco, gutka, pan masala, and other commodities specified under the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026 (The Rules).The Bench of Justice Saumitra Dayal Singh and...
“Access To Justice Cannot Be Held Hostage To Technology”: Allahabad High Court On Filing GST Appeals
The Allahabad High Court on 20 February addressed difficulties faced by taxpayers in filing appeals under the Goods and Services Tax Act, 2017 due to technological barriers in the online system. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla was hearing a case filed by Ennbee Living LLP, pertaining to the generation of a temporary id to file appeal under the Goods and Service Tax Act, 2017. The Bench emphasised: “Access to justice cannot be held hostage to technology...
Composite GST Show Cause Notices For Multiple Financial Years Maintainable: Allahabad High Court
The Allahabad High Court has recently held that a composite show cause notice issued under Sections 73 and 74 of the GST Act covering multiple financial years is legally maintainable, rejecting the contention that adjudication proceedings must be confined to a single “tax period” or financial year. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla ruled that the statutory scheme expressly permits the Proper Officer to issue statements for periods beyond those mentioned in the...
Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court
The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...
SARFAESI Act | Correcting Wrong Date In District Magistrate's Section 14 Order Is Not Review: Allahabad High Court
The Allahabad High Court has upheld a District Magistrate's decision to correct a wrong date in a SARFAESI order passed to assist a bank in taking possession of mortgaged property, holding that fixing a typographical error does not amount to an impermissible review. Justice Subhash Vidyarthi held that the District Magistrate under Section 14 of the Act performs an administrative role while passing such orders and does not exercise judicial power. Because of this, the magistrate is permitted to...