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APPARENT MARKETING PRIVATE LIMITED. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

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

Petitioner / Applicant

APPARENT MARKETING PRIVATE LIMITED.
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 5, 2022
Order No.

Writ Tax No. - 348 of 2021

Citation

2022(3) TAXREPLY 5453
Original Order
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ORDER

1. Heard Sri Praveen Kumar, learned counsel for the petitioner-assessee and Sri Jagdish Mishra, learned Standing Counsel for the revenue. 2. Present writ petition has been filed by the assessee to assail the order dated 12.02.2021 passed by the Appeal Authority in Appeal No. GST/994/2020 for A.Y. 2020-21 and the orders dated 21.08.2020 and 13.08.2020 passed by the Assistant Commissioner, Sector-14, State Tax, Ghaziabad. 3. In short, the assessee applied for and was granted registration under the UP GST Act, 2017 (hereinafter referred to as the 'Act') w.e.f. 17.08.2017 for trading in Pan Masala and Tobacco. The assessee claims to have filed its return on time and it also claims to have deposited the due tax. A survey was conducted at the assessee's business premises on 15.12.2017. Those premises were found closed. Another survey was conducted at the assessee's business premises on 16.02.2018. However, no adverse material is claimed to have been discovered duri....

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