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JN SONS vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA JJ.
Pet. Counsel
Abhay Mani Tripathi
Utkarsh Srivastava
Res. Counsel
C.s.c.

Petitioner / Applicant

JN SONS
Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 27, 2024
Order No.

Writ Tax No. - 1137 of 2024

Citation

2024(8) TAXREPLY 10665
Original Order
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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 June 21, 2024 passed by the respondent No.2 under Section 74 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'UPGST Act'). 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....

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