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A.S. ENTERPRISE vs. COMMISSIONER OF STATE TAX U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Aloke Kumar
Res. Counsel
---

Petitioner / Applicant

A.S. ENTERPRISE

Respondent COMMISSIONER OF STATE TAX U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 1, 2022
Order No.

Writ Tax No. - 1126 of 2021

Citation

2022(4) TAXREPLY 5604

Original Order
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ORDER

1. Heard Shri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel. 2. Present petition has been filed against the order dated 7.10.2021 passed by the First Appeal Authority whereby that authority has confirmed the order dated 6.9.2021 passed by respondent no.2/Assistant Commissioner (Mobile Squad) Unit 10 Commercial Tax, Agra, under Integrated Goods and Services Tax Act 2017 (hereinafter referred to as the IGST Act) read with Section 20 of the Central Goods and Services Tax Act 2017 (hereinafter referred to as the CGST Act) and Section 129(3) of the Uttar Pradesh Goods and Services Tax Act 2017 (hereinafter referred to as the UP GST Act). 3. Having heard learned counsel for the parties and having perused the record, it transpires, the petitioner claims to be the owner of the goods. It further claims to have sold the goods from Ludhiana in the State of Punjab to three dealers at Gwalior - Navkar Fashions, Afzal Alam Khan and Jayendra Singh Jadon. The ....

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