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DILIP KUMAR GUPTA vs. ADDITIONAL COMMISSIONER GRADE-2 (APPEAL) AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

DILIP KUMAR GUPTA
Respondent ADDITIONAL COMMISSIONER GRADE-2 (APPEAL) AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 5, 2025
Order No.

Writ Tax No. - 1093 of 2023

Citation

2025(5) TAXREPLY 13231
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned ACSC for the State respondents. 2. The present petition has been filed challenging the order dated 20.01.2022 passed by the respondent no.1- Additional Commissioner Grade-2 (Appeal) Judicial Area-3, Commercial Tax, Prayagraj in Appeal No.AD090221011476G. 3. Counsel for the petitioner submits that the petitioner is engaged in the business of jewellery and money lending in the name and style of M/s Jai Mata Di Jewellers Chowk Bazar, Fatehpur. When the business premises of the petitioner was surveyed by the income tax department excess stock was found, which was not declared in his return of income. On the basis of the said survey, the proceedings under GST Act were initiated and an order dated 27.12.2019 was passed by the respondent no.2 under Section 73 of UPGST Act, 2017, against which, the petitioner has preferred an appeal, in wh....

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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