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M.M. SONS vs. UNION OF INDIA AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

BISWANATH SOMADDER
AJAY BHANOT
Pet. Counsel
Aloke Kumar
Res. Counsel
Anant Kumar Tiwari
C.b. Tripathi

Petitioner / Applicant

M.M. SONS

Respondent UNION OF INDIA AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 3, 2020
Order No.

Writ Tax No. - 417 of 2018

Citation

2020(3) TAXREPLY 1490

Original Order
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ORDER

ORDER Proceedings under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 have been taken out against the petitioner by the respondent No.4 / Assistant Commissioner, State Tax, Mobile Squad Unit-IV, Varanasi. The show cause notice dated 8th March, 2018 initiating the said proceedings requires the petitioner to deposit a bank guarantee equivalent to the amount stipulated therein. Sri Aloke Kumar, learned counsel on behalf of the petitioner undertakes that the petitioner shall deposit the bank guarantee of the required amount stipulated in the show cause notice dated 8th March, 2018 within three weeks. In case such bank guarantee is deposited within three weeks from today, the proceedings taken out under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 shall stand concluded in view of the provisions of section 129(5) of the Uttar Pradesh Goods and Services Tax Act, 2017 and the law laid down by the judgment rendered on 7th February, 2....

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