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Allahabad High Court Annual Digest 2023: Part II [Citations 257

ORDERS/JUDGMENTS [NOMINAL INDEX PROVIDED AT THE BOTTOM] Beneficiary Of Acquired Land Cannot File Reference U/S 28A(3) Of Land Acquisition Act, 1894: Allahabad High Court Case Title: Rajendra. ....

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UP VAT Act | Enhancement Of Turnover Not A Necessary Consequence To Rejection Of Books Of Accounts: Allahabad High Court

The Allahabad High Court has held that turnover cannot be enhanced merely based on rejection of books of accounts. There has to be material as to suppression of turnover by the assesee to indicate. ....

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NOC For Firecracker Shop Can't Be Cancelled Merely Because It's In Populated Area : Allahabad High Court

The Allahabad High Court has held that no objection certificate granted to a firecracker shop cannot be cancelled merely because it is in a thickly populated area. Unless there is violation of the. ....

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UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC

The Allahabad High Court has held that if a form through which exemption/concession has been claimed under the Uttar Pradesh Value Added Tax Act, 2008 could not be produced at the time of assessment. ....

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GST | Opportunity Of Hearing Must Before Taking Adverse View: Allahabad High Court Quashes Penalty Order

The Allahabad High Court has held that principles of natural justice must be complied with before drawing any adverse inference.While quashing the penalty order and subsequent order of the appellate. ....

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