Landmark GST Judgments of 2023 by the Allahabad High Court
Explore the key 2023 GST rulings from the Allahabad High Court that shape legal precedents. From procedural fairness to tax verification, these cases guide compliance and justice in taxation. Gain insights into the Allahabad High Court’s 2023 landmark judgments impacting GST laws. These cases emphasize procedural integrity and the principles of natural justice in tax jurisprudence.
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The Allahabad High Court has delivered several pivotal judgments in 2023 that have significantly impacted the Goods and Services Tax (GST) jurisprudence. These judgments address various procedural and substantive issues under the GST framework, reinforcing the principles of natural justice and the rule of law. Below are five selected landmark judgments for your reference:
1. Sumit Enterprises vs State of Uttar Pradesh
Date: 09-Oct-2023
Issue: A notice under Section 74 lacked the date, time, and place for a personal hearing, stating “NA” instead.
Judgment: The court held this omission to be an unfair order that violates the principles of natural justice.
2. Rama Brick Field vs Additional Commissioner, Grade-2
Date: 06-Nov-2023
Issue: The seller was operational at the time of supply but later found to be non-existent.
Judgment: The authorities’ failure to verify the tax amounts deposited post the filing of GSTR-1 and GSTR-3B rendered the demand for the entire tax amount unsustainable.
3. Nagarjuna Agro Chemicals (P.) Ltd. vs State of Uttar Pradesh
Date: 25-Jul-2023
Issue: No notices were issued under section 61 of the CGST Act.
Judgment: The absence of notices under section 61 does not preclude dealing with issues of classification or short payment of tax under Section 74.
4. Party Time Hospitality vs State of Uttar Pradesh
Date: 28-Aug-2023
Issue: No hearing was accorded to the assessee before passing the assessment order.
Judgment: The court remanded the matter to the department to pass a fresh order, as the principles of natural justice were not complied with.
5. Abhay Traders vs Commissioner of Commercial Tax
Date: 14-Jul-2023
Issue: The show cause notice contained necessary details and grounds.
Judgment: The notice cannot be deemed patently illegal, and the assessee should comply; writ jurisdiction cannot be exercised at the show cause notice stage.
Bonus Case Law: Malik Traders vs State of Uttar Pradesh
Date: 18-Oct-2023
Issue: The petitioner failed to establish the actual physical movement of goods and genuineness of the transaction.
Judgment: The court upheld the denial of the ITC refund, affirming the initiation of proceedings under Section 74.
These judgments underscore the court’s commitment to ensuring fairness in the administration of GST laws and provide valuable precedents for future cases. Bookmarking these cases will serve as a handy reference for legal professionals and taxpayers navigating the complexities of GST compliance and litigation.
