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CHEMINOVA INDIA LIMITED vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Nishant Mishra

Vedika Nath

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	CHEMINOVA INDIA LIMITED
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jan 20, 2025
Order No.	Writ Tax No. - 130 of 2025
Citation	2025(1) TAXREPLY 12244
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ORDER
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a sum of Rs. 92,28,444/-. 2. Several submissions have been made by counsel for the petitioner seeking to question the validity of the order on merits including the fact that the authority passing the order, in terms of the Circular No.2018-19/230/1819010 dated 09.05.2018 issued by the Commissioner, Commercial Tax, U.P., had no power to pass the order on the grounds indicated therein i.e. the action of the petitioner is in violation of the provisions of Section 15 of the Act. Further submissions have been made that the various judgments of this Court including Shamhu Saran Agarwal and Company Vs. Additional Commissioner [2024 (2) TMI 187], A.N. Enterprises Vs. Additional Commissioner&n....