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[Indian Stamp Act] Collector Quasi-Judicial Authority, Has No Statutory Power To Review/Recall Order: Allahabad High Court

The Allahabad High Court has held that the proceedings under the Indian Stamp Act, 1899 are quasi-judicial in nature and unless statute specifically provides, the Collector (Stamp) has no power to. ....

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S.2(e) UPVAT | Plant, Machinery Sold After Closure Of Business Are Capital Goods, Excluded From Levy Of Tax: Allahabad High Court

The Allahabad High Court has held that plant and machinery sold after the closure of business are capital goods under Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008 and are excluded from. ....

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Delay In Filling Appeal Under Arbitration Act Cannot Be Condoned Without Good Reason: Allahabad High Court

While deciding an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, the Allahabad High Court has held that a delay in filling the appeal could not be condoned without finding. ....

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S.129(3) UPGST | Burden To Prove Double Movement Of Goods Based On Same Documents Lies On Department: Allahabad High Court Reiterates

Relying on its earlier decision in M/s Anandeshwar Traders v. State of U.P. and Others, the Allahabad High Court has held that the burden to prove double movement of goods based on same documents lies. ....

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Allahabad High Court Weekly Round-Up: April 15

NOMINAL INDEX Ram Pal Soni And Another v. State Of U.P. Thru. Prin.Secy. Finance And Ors. 2024 LiveLaw (AB) 237 Gurmeher Singh vs. State of U.P. and Another 2024 LiveLaw (AB) 238 Aman @. ....

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