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JAYA TRADERS & OTHERS vs. ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

JAYA TRADERS & OTHERS
Respondent ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 3, 2025
Order No.

Writ Tax No. - 1022 of 2021, 1019 of 2021, 1020 of 2021, 1021 of 2021, 1023 of 2021

Citation

2025(3) TAXREPLY 12592
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. Similar controversy is involved in all the writ petitions, therefore, with the consent of the parties, all the aforesaid writ petitions are being decided by a common judgement treating Writ Tax No. 1022 of 2021, as leading case. Writ Tax No. 1022 of 2021 3. By means of this writ petition, the petitioner is assailing the order dated 25.10.2021 passed by respondent no. 1 in Appeal No. GST/110/2020-21 (A.Y. 2021-22) under Section 129 (3) of IGST/CGST Act. 4. Learned counsel for the petitioner submits that petitioner is a proprietorship firm having GSTIN No. 18BPUPT4581B1ZB and is engaged in the business of trading of pan masala and scented tobacco. He submits that in the normal course of business, the petitioner has received an order for supply ....

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