Allahabad High Court
For revenue
High Courts
Rulings of the High Court of Allahabad, newest first.
2 rulings found
Allahabad High Court
Where assessee paid entire tax voluntarily after notice alleging evasion and without demur, acceptance of liability confirmed all terms and allegations in notice, thus assessee remained liable to equal penalty and interest as per Section 74, subsequent show cause notices only computed sums, and voluntary deposit did not absolve penalty or interest, so writ petition challenging demand was not tenable
Allahabad High Court
Where adjudication order under Section 73 was challenged for being non- speaking and for non-consideration of reply regarding mismatch between GSTR-3B, GSTR-2A and GSTR-9, since authority considered assessee's reconciliation reply and hearing, and burden to reconcile ITC claimed was not discharged by mere chart without explanation, writ remedy was not maintainable and statutory appeal could be pursued