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ASHOK KUMAR BHATIA, RAJENDRA JAIN, MEENA ANIL JAIN, ASHOK KUMAR BHATIA, PRAVEEN SINGH @ PRAVEEN KUMAR SINGH vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

B. AMIT STHALEKAR
MANJU RANI CHAUHAN
Pet. Counsel
Rahul Agarwal
Shubham Agrawal
Aloke Kumar
Res. Counsel
C.b.tripathi

Petitioner / Applicant

ASHOK KUMAR BHATIA, RAJENDRA JAIN, MEENA ANIL JAIN, ASHOK KUMAR BHATIA, PRAVEEN SINGH @ PRAVEEN KUMAR SINGH

Respondent STATE OF U.P. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 14, 2019
Order No.

Writ Tax No. - 1660 of 2018, 1676 of 2018, 1697 of 2018, 1661 of 2018, 1645 of 2018

Citation

2019(3) TAXREPLY 2343

Original Order
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ORDER

Heard Sri Shubham Agrawal and Shri Alok Kumar, learned counsels for the petitioner and Shri Manish Goyal, learned Addl. Advocate General assisted by Sri C.B. Tripathi, learned standing counsel. The petitioners in all the above connected writ petitions are the Truck owners and are challenging the individual notices issued against them under section 130 of the U.P. Goods and Services Tax Act, 2017 (UPGST Act, 2017 for short) on the ground that they are only vehicle owners and are not doing any business in respect to the sale and purchase of the goods. Since the controversy involved in all the above connected writ petition is similar, therefore, all the petitions are being decided by this common order. The petitioner in the writ petition no. 1660 of 2018 is seeking a direction to the respondent no. 3 Assistant Commissioner, Commercial Tax/State Goods and Services Tax, Mobile Squad-Kannauj to drop the proceedings initiated against the petitioner vide notice dated 17.12.2018 unde....

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