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JANTA MACHINE TOOLS vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Ravi Pratap Singh
Tanmay Sadh
Res. Counsel
C.s.c.

Petitioner / Applicant

JANTA MACHINE TOOLS

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

Uttar Pradesh

Date May 22, 2025
Order No.

Writ Tax No. - 1503 of 2024

Citation

2025(5) TAXREPLY 13457
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 16.5.2024 passed by respondent no. 2 and the order dated 26.9.2022 passed by respondent no. 3. 3. Learned counsel for the petitioner submits that the petitioner is a partnership firm and is engaged in the business of purchase and sale of machines, machinery part, hardware goods, etc. having GSTIN No. 09AAKFJ9517B1Z9 and its registered place of business is situated in Agra. During course of business, a search was conducted by respondent no. 3 on the premises of petitioner firm on 4.5.2022 and in pursuance thereof the proceedings under the GST Act were initiated by issuing notice dated 20.7.2022 under Section 130 read with Section 122 of CGST/UPGST Act by which proposed demand of tax of Rs. 7,17,560/- along with penalty of Rs. 7,17,560 and confis....

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