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ANAND SWAROOP RASTOGI vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Rishi Raj Kapoor

Res. Counsel

C.s.c.

Petitioner / Applicant	ANAND SWAROOP RASTOGI
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 9, 2024
Order No.	Writ Tax No. - 1088 of 2022
Citation	2024(8) TAXREPLY 10519
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 06.03.2021 passed by respondent no.2 and order dated 27.12.2019 passed by respondent no.3, respectively. 3. Learned counsel for the petitioner submits that the petitioner was registered under the U.P.G.S.T. Act, having GSTIN No. 09AABHA6768A1ZI and engaged in the business of trading of jewellary and bullion, the said GST number was granted on PAN of Anand Swaroop Rastogi, HUF. Thereafter, the petitioner's business was closed with effect from 30.09.2017. Thereafter, another partnership firm was created having independent PAN. Thereafter, on the said business premises, a survey was conducted by the Income Tax Department and on the basis of allegation at the time of survey, present procee....