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MAA MAHAMAYA ALLOYS PVT. LTD. vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

MAA MAHAMAYA ALLOYS PVT. LTD.

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

Uttar Pradesh

Date Mar 23, 2023
Order No.

Writ Tax No. - 31 of 2021

Citation

2023(3) TAXREPLY 7174
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard Sri Aloke Kumar, learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 29.01.2019 whereby tax of Rs.26,10,000/- has been assessed to be payable by the petitioner and penalty of Rs.26,10,000/- and further fine of Rs.25,000/-, total Rs.52,54,000/- has been assessed against the petitioner as well as the appellate order dated 15.06.2020 whereby the appeal preferred by the petitioner was partly allowed. 3. The facts in brief are that the petitioner is a Company duly registered under the GST Act. It is stated that the material purchased by the petitioner are duly reflected on the portal of the department including the GSTR-3B. It is alleged that on 29.09.2018, the Deputy Commissioner, (SIB), Commercial Tax, Mirzapur Division, Mirzapur in purported exercise of powers under Section 67(1) and 67(2) of the GST Act inspected the registered business premises ....

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