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High Courts

High Court of Allahabad

Rulings of the High Court of Allahabad, newest first.

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Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

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7 rulings found

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CGST S.73Remove filter
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Allahabad High Court18 Aug 2026
For revenue
Bhalla Techtran Industries Ltd. v. Joint Commissioner Central Goods and Services Tax Commissionerate Noida
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

CGST S.73
CGST S.75

Allahabad High Court17 Aug 2026

For assesseeRemanded

Svas Lifesciences (P.) Ltd. v. State of U.P

Where adjudication order under Section 73 imposed penalty not proposed in show-cause notice and confirmed tax demand beyond proposal, such order was without jurisdiction due to violation of statutory bar under Section 75(7), rendering demand exceeding notice amount fundamentally illegal and liable to be set aside

CGST S.75
CGST S.73

Allahabad High Court11 Aug 2026

For assessee

Kapil Chugh v. State of U.P

Where authorities alleged firm availed and passed on fake ITC through bogus invoices and initiated simultaneous GST demand and BNS prosecution based on same facts, since genesis was GST non-payment and BNSS mandates such offences be investigated under special enactments, prosecution under BNS for same conduct was barred and all parallel criminal proceedings under general law were quashed against applicant

CGST S.132
CGST S.73
CGST S.74
CGST S.134
+8

Allahabad High Court6 Aug 2026

For assessee

Amita Singh v. State of U.P

Where petitioner's registration had been cancelled and no business was carried on thereafter, uploading show cause notice solely on GST portal post-cancellation did not constitute valid service, breaching principles of natural justice, as petitioner was under no obligation to check portal and alternative service modes were required, resulting in demand order being quashed

CGST S.73
CGST S.169

Allahabad High Court28 Jul 2026

For assessee

A.K. Traders v. State of U.P

Where registered person's registration was cancelled and show cause notice for demand was served solely by uploading on GST portal, such service was inadequate as petitioner was no longer obligated to check portal, resulting in violation of principles of natural justice and quashing of demand order, with liberty to issue fresh notice in accordance with law

CGST S.73
CGST S.169

Allahabad High Court7 Jul 2026

For assessee

Shree Ganesh Infra v. State of U.P

Where assessee's registration was cancelled and business discontinued, service of show cause notice solely by uploading on GST portal was invalid since there was no obligation to check portal post-cancellation; thus, such service breached principles of natural justice and demand order was to be quashed

CGST S.75
CGST S.73
CGST S.169

Allahabad High Court6 Jul 2026

For assesseeRemanded

Jay Dee Enterprises v. Deputy Commissioner State Tax SGST

Where penalty order imposed amount exceeding what was proposed in show- cause notice, since statute bars confirming liability beyond SCN, such excess imposition suffered from jurisdictional error

CGST S.75
CGST S.73