Login
Login
HomeGSTSuspended Supplier’s Invoice Invalid; Goods Without E-Way Bill Liable for Detention: Allahabad...

Suspended Supplier’s Invoice Invalid; Goods Without E-Way Bill Liable for Detention: Allahabad HC

GSTTop Stories

Published on

By Mariya Paliwala
Allahabad High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad High Court has upheld the detention and penalty proceedings initiated by the State tax authorities under Section 129(1)(b) of the UPGST Act.  The bench of Justice Piyush Agrawal while relying on Rule 21-A(3) of the UPGST Rules, held that a suspended registered person is legally barred from issuing a tax invoice. Consequently, the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Delivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that...
Indirect Taxes

Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...
Indirect Taxes

Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Indirect Taxes

Delivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that...
Indirect Taxes

Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes

SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.