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ISHWAR DEEN AUTO MOBILES vs. ASSISTANT COMMISSIONER STATE TAX
(Allahabad High Court)

Hon'ble Judges:

B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Nitin Kumar Kesarwani
Shubhanjali Gupta
Res. Counsel
C.s.c.

Petitioner / Applicant

ISHWAR DEEN AUTO MOBILES

Respondent ASSISTANT COMMISSIONER STATE TAX
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 13, 2024
Order No.

Writ Tax No. - 1487 of 2024

Citation

2024(9) TAXREPLY 10924

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ORDER

ORDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 16.12.2023 passed by the respondent under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. 2. We have heard counsel appearing on behalf of the parties. 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 Tax, Uttar Pradesh, has issued Office Memo No. 1406 dated 12.11.2024. The same has been addressed to all A....

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