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DAYAL PRODUCT vs. ADDITIONAL COMMISSIONER GRADE - 2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

DAYAL PRODUCT

Respondent ADDITIONAL COMMISSIONER GRADE - 2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 19, 2025
Order No.

Writ Tax No. - 1319 of 2024

Citation

2025(2) TAXREPLY 12491
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Aditya Pandey, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 02.04.2024 passed by the Additional Commissioner, Grade - 2, Kanpur as well as the impugned order dated 10.09.2018 read with order dated 05.08.2020 passed by the respondent no. 2 under section 130 of the GST Act. Learned counsel for the petitioner submits that the petitioner is engaged in the business of purchase and sale of hosiery goods. He further submits that on 29.05.2018, an inspection/search was carried out at the business premises of the petitioner by the Special Investigation Branch without any physical measurement and by eye measurement and on the basis of the aforesaid inspection, proceedings under section 130 of the GST Act were initiated, to which the petitioner submitted its reply. Thereafter, the respondent no. 2, by the impugned order da....

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