NOMINAL INDEX Nikita @ Najrana And Another vs. State Of Up And 3 Others 2024 LiveLaw (AB) 66 M/S Sahbhav Engineering Ltd. Ahmadabad Thru. Authorised Representative Mr. Pramod Dave vs. U.P..
A single judge has expressed disagreement with a 2023 opinion by another single judge who said that Allahabad High Court cannot entertain such applications since it does not have "ordinary original civil jurisdiction."
The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the.
The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty.