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EXCELLENT VISION TECHNICAL ACADEMY PVT. LTD. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Aditya Pandey
Bipin Kumar Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

EXCELLENT VISION TECHNICAL ACADEMY PVT. LTD.

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

Uttar Pradesh

Date May 20, 2024
Order No.

WRIT TAX No. - 554 of 2023

Citation

2024(5) TAXREPLY 9993
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ORDER

1. The instant writ petition under Article 226 of the Constitution of India challenges the search and seizure order dated January 4, 2018, the subsequent proceedings wherein the notice was issued on February 8, 2021 and the order dated September 1, 2021 passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). The writ petition also challenges the order passed in appeal dated January 6, 2023. 2. The main thrust of the petitioner in the writ petition is that the respondent authorities never complied with the mandatory provision of Section 67 of the Act, as the Joint Commissioner, while granting the authorization for search and seizure, never put forth the reasons to believe that the search was necessary. 3. Upon a perusal of the documents, one finds that the search was carried out on January 4, 2018, however there are two INS-01, which have been issued on two different dates; one on February 11, 2019 and an....

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