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M.S.A. STEEL AND ALLOYS PVT. LTD. vs. ASSISTANT COMMISSIONER, COMMERCIAL TAX AND OTHER
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIKRAM D. CHAUHAN
Pet. Counsel
Suyash Agarwal
Res. Counsel
---

Petitioner / Applicant

M.S.A. STEEL AND ALLOYS PVT. LTD.

Respondent ASSISTANT COMMISSIONER, COMMERCIAL TAX AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jun 23, 2022
Order No.

Writ Tax No. - 845 of 2022

Citation

2022(6) TAXREPLY 5975

Original Order
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ORDER

The written instruction filed today is taken on record. Heard learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned Standing Counsel for the State. The dispute being raised in the present writ petition is with regard to the detention order passed under Section 129(1) of the U.P.G.S.T. Act, 2017 dated 17.5.2022 and the order dated 21.5.2022 passed under Section 129(3) of the Act, 2017. The dispute being raised herein is with regard to the seizure of goods as also the computation of penalty as per Section 129 of the Act, 2017. Against the orders impugned, the petitioner herein has a remedy of filing an appeal under Section 107 of the Act, 2017, which is an exhaustive remedy to address all the grievances of the petitioner. All the submissions made by the learned counsel for the petitioner can very well be considered by the Appellate Authority, in case appeal is filed under the said provision. Learned counsel for the petitioner states that the ....

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28 May

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