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M/S JAI MAA JWALAMUKHI (IRON SCRAP SUPPLIER) vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

M/S JAI MAA JWALAMUKHI (IRON SCRAP SUPPLIER)
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 17, 2021
Order No.

WRIT TAX No. 614 of 2020

Citation

2021(3) TAXREPLY 3995
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ORDER

1. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Jagdish Mishra, learned Standing Counsel for the State. 2. Present petition has been filed to challenge the order dated 18.6.2020 passed by the appellate authority under the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). By that order, the appeal authority has partly allowed the appeal no. 12 of 2020, arising from the proceedings under Section 130(2) of the Act. 3. While the explanation furnished by the petitioner with respect to two "loose purchases" referred to by the assessing authority has been rejected, the petitioner has been held liable to tax on the concealed turnover of iron scrap, valued at ₹ 20,00,000/-. Accordingly, tax ₹ 3,60,000/- and penalty ₹ 3,60,000/- have been sustained by the appeal authority. Aggrieved thereby, the petitioner has filed the present petition. 4. Since the GST Tribunal has yet not been constituted, the present writ ....

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