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MANOJ METAL, INDUSTRIES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Anil Prakash Mathur

Nagendra Krishna

Res. Counsel

Ankur Agarwal (s.c.)

Petitioner / Applicant	MANOJ METAL, INDUSTRIES
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 10, 2025
Order No.	Writ Tax No. - 822 of 2025
Citation	2025(3) TAXREPLY 12712
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ORDER
ORDER 1. This writ petition is directed against order dated 13.02.2024 passed by Deputy Commissioner, State Tax, Sector-27, Kanpur under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 1,72,20,549/-. 2. It is inter alia submitted in the petition that petitioner firm is engaged in the business of manufacturing led ingot, led oxide and battery plates and was availing input tax credit on the raw material purchased by it, besides manufacturing, the petitioner was also trading in the said goods. 3. The Deputy Commissioner, Special Investigation Wing inspected the four business premises of the petitioner and found that the business premises situated at J-29, Panki Site-3, Kanpur was not declared while seeking registration under the Act. 4. On 31.10.2023, the petitioner was served with a show cause notice that the premises which was not declared while seeking registration was being used for business activi....