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FATEH CHAND BHAGWAN DAS vs. ADDITIONAL COMMISSIONER GRADE-2 & OTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Ankur Agarwal

Suyash Agarwal

Res. Counsel

C.s.c.

Petitioner / Applicant	FATEH CHAND BHAGWAN DAS
Respondent	ADDITIONAL COMMISSIONER GRADE-2 & OTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 9, 2024
Order No.	Writ Tax No. - 1222 of 2019
Citation	2024(5) TAXREPLY 9637
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing for the State-respondent. 2. Instant writ petition arises out of penalty order dated June 18, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and the order passed in appeal dated June 14, 2019, under Section 107 of the Act. 3. In the present case, the proceedings under Section 129(3) of the Act have been initiated subsequent to search of the business premises of the petitioner. 4. It has been categorically held by a coordinate Bench of this Court in Mahavir Polyplast Pvt. Ltd. Vs. State of U.P. and 2 others reported in (2022 U.P.T.C. [VOL.112] - 1514) and judgment of this Court in Poddar Trading Company vs. Commissioner, Commercial Tax, U.P. reported in&nbs....