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ABHAY TRADERS vs. COMMISSIONER COMMERCIAL TAX U.P. LUCKNOW & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
ARUN KUMAR SINGH DESHWAL JJ
Pet. Counsel
Aloke Kumar
Res. Counsel
Ankur Agarwal
Gopal Verma

Petitioner / Applicant

ABHAY TRADERS
Respondent COMMISSIONER COMMERCIAL TAX U.P. LUCKNOW & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 14, 2023
Order No.

Writ Tax No. - 1265 of 2022

Citation

2023(7) TAXREPLY 7645
Original Order
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ORDER

ORDER HON'BLE ARUN KUMAR SINGH DESHWAL, J. 1. Heard Sri Aloke Kumar, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for respondent nos.1 & 2 and Sri Gopal Verma, learned counsel for respondent no.3. 2. Controversy in the present writ petition is that for the A.Y. 2018-19, a notice was served to the petitioner-M/s Abhay Traders on 22.06.2022 indicating that with regard to two purchases made from M/s Raghav Enterprises vide Invoice Detail Nos.94 and 95 on 12 June, 2018 of the value of Rs. 2,64,022/- and Rs. 8,00,088/-, it was found that there had been no actual supply of goods from M/s Raghav Enterprises to the petitioner. It was also found that M/s Raghav Enterprises was a bogus firm. Under such circumstances, a notice was issued to the petitioner on 22 June, 2022 asking it to reply as to why tax, penalty and interest be not imposed upon the petitioner. It was stated that because the petitioner had made a bogus supply, the Input Tax Credit,....

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