By aasklegal
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Jul 2, 2025
Retrospective GST registration cancellation without prior notice is legally unsustainable
Section 29(2) of the Central Goods and Services Tax Act, 2017 empowers the proper officer to cancel a taxpayer’s GST […]
By aasklegal
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Jun 27, 2025
Confiscation under Section 130 not permissible for excess stock found during search without allegation of intent to evade tax; Section 73/74 to be invoked read with Section 35(6): Allahabad High Court
The Allahabad High Court, in its judgment dated 22 May 2025 in Janta Machine Tools v. State of U.P., Writ […]
By aasklegal
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May 23, 2025
Allahabad High Court Rules: GST Demand in Adjudication Order Cannot Exceed Amount Specified in Show-Cause Notice – Strikes Down Excessive Demand as Violation of Section 75(7) of CGST Act
In a key ruling reinforcing procedural safeguards under the GST law, the Allahabad High Court has held that a confirmed […]