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J.V.D. CERA COATING AND COLOURS (P) LTD. vs. STATE OF U.P. AND 4 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR

Pet. Counsel

Suyash Agarwal

Res. Counsel

C.s.c

Petitioner / Applicant	J.V.D. CERA COATING AND COLOURS (P) LTD.
Respondent	STATE OF U.P. AND 4 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 24, 2018
Order No.	WRIT TAX No. - 832 of 2018
Citation	2018(5) TAXREPLY 3033
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ORDER
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents. A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of the goods was prepared on the estimate basis as the relevant books of account were not produced before the search authority petitioner was directed to deposit the tax and penalty to the tune of ₹ 9,53,223/-. Learned counsel for the petitioner contends that the books of account could not be produced at the time of search on account of the fact that the accountant who is the custodian of the said books was not present and could not be contacted. It is further submitted that the books of account were produced along with the reply submitted by the petitioner on 25.02.2018 and without taking into account, on surmises and conju....