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MANAS ENTERPRISES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Rishi Raj Kapoor

Res. Counsel

C.s.c.

Petitioner / Applicant	MANAS ENTERPRISES
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 26, 2024
Order No.	Writ Tax No. - 415 of 2020
Citation	2024(11) TAXREPLY 11722
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Rishi Raj Kapoor, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following reliefs:- "i) Issue a writ, order or direction in the nature of certiorari quashing the order passed in Defective Appeal No. 28/18 dated 29.07.2019, passed by Respondent no. 2 u/s 107(11) read with Section 107(4) of the U.P. GST Act, 2017 (Annexure No. 6 of this writ petition); ii) Issue a writ, order or direction in the nature of certiorare quashing the order dated 45 dated 18.03.2018 passed by Respondent No. 3 (Annexure No. 4 of this writ petition);" 3. Learned counsel for the petitioner submits that the petitioner is a registered dealer engaged in the business of un-manufactured tobacco. In the normal course of business, the petitioner has sold certain goods to....