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HINDUSTAN ENTERPRISES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
VIPIN CHANDRA DIXIT JJ.
Pet. Counsel
Nishant Mishra
Vedika Nath
Res. Counsel
C.s.c.

Petitioner / Applicant

HINDUSTAN ENTERPRISES

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

Uttar Pradesh

Date Oct 15, 2024
Order No.

Writ Tax No. - 1704 of 2024

Citation

2024(10) TAXREPLY 11261

Original Order
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ORDER

ORDER 1. Heard Sri Nishant Mishra, learned counsel appearing for the petitioner and Sri Nimai Das, learned Additional Chief Standing Counsel appearing for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 26.8.2024 passed by the respondent No.2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017. 3. The factual matrix is such that the matter is squarely covered by a coordinate Bench judgment of this Court in Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [(Writ Tax No.303 of 2024), Neutral Citation No.- 2024:AHC:38820-DB]. Relevant portion of the aforesaid judgment is delineated below:- "10. On query made, the learned Additional Chief Standing Counsel fairly submits, in light of similar occurrences, noticed in other litigation, he had apprised the Commissioner, Commercial Tax. In turn, the Commissioner, Commercial T....

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