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…
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.
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