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GOPAL TRADING COMPANY vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

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

Uttar Pradesh

Date May 7, 2025
Order No.

Writ Tax No. - 1415 of 2022

Citation

2025(5) TAXREPLY 13215
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Gauransh Mishra, along with Shri Amit Yadav, learned counsel holding brief of Shri Pranjal Shukla, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 19.06.2020 passed by the respondent no. 3, the first appellate authority, as well as the impugned order dated 20.07.2022 passed by the respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is a Proprietorship concern and is engaged in the business of paan masala, tobacco, cigarette, match stick, etc. On 15.10.2019, an inspection/search under section 67 of the GST Act was conducted at the business premises of the petitioner by the SIB and the stock was assessed on the basis of eye measurement and it was held that excess stock was found. He further submits that the actual wei....

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