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KAYDEE AUDIO VISION PVT. LTD. vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Praveen Kumar
Res. Counsel
---

Petitioner / Applicant

KAYDEE AUDIO VISION PVT. LTD.

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

Uttar Pradesh

Date May 31, 2022
Order No.

Writ Tax No. - 776 of 2022

Citation

2022(5) TAXREPLY 5870

Original Order
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ORDER

1. Heard Sri Praveen Kumar, learned counsel for the assessee and Sri K.R. Singh, learned Chief Standing Counsel alongwith Sri Jagdish Mishra, learned Standing Counsel for the revenue. 2. Present writ petition has been filed seeking quashing of the order dated 22.11.2021 passed by the Appeal Authority; the order dated 09.02.2018 passed by the respondent no.4 under Section 129(3) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') and; notice dated 07.12.2019 issued by the Assistant Commissioner (Incharge) Commercial Tax, Mobile Squad, Unit-10, Ghaziabad, proposing to initiate proceedings under Section 130 of the Act. 3. Briefly, it may be noted, earlier, the petitioner had been visited with an order passed under Section 129(3) of the Act dated 09.02.2018 providing for imposition of tax Rs. 5,35,335/- and equal amount of penalty on a transaction on import of goods. 4. At that stage, the petitioner had approached this Court and filed Writ Tax No. 215 of....

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