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DINESH KUMAR PRADEEP KUMAR vs. ADDITIONAL COMMISSIONER GRADE 2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

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

Petitioner / Applicant

DINESH KUMAR PRADEEP KUMAR

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

Uttar Pradesh

Date Jul 25, 2024
Order No.

Writ Tax No. - 1082 of 2022

Citation

2024(7) TAXREPLY 10343

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Standing Counsel for the State respondents. 2. By means of present writ petition, the petitioner has assailed the order dated 24.03.2022 passed by the respondent no.1 in GST Appeal No.28/2020, Assessment Year 2018-19. 3. Learned counsel for the petitioner submits that the petitioner is engaged in the business of trading of Cement, Mauram and Saria. He further submits that on 24.08.2018, petitioner's business premises has been surveyed and only on the basis of eye measurement, it was held that the stock was excess and the goods were confiscated. Thereafter, notice was issued and the ex-parte impugned order was passed on 23.02.2019 against which the petitioner preferred an appeal, which was also dismissed by the impugned order dated 24.03.2022. He further submits that the survey, which was made under Section 67 of the UPGST Act (f....

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