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PARKASH MACHINERY STORES THRU. PROPRIETOR GYAN PRAKASH GOYAL vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
OM PRAKASH SHUKLA
Pet. Counsel
Amrendra Ashok
Res. Counsel
C.s.c.

Petitioner / Applicant

PARKASH MACHINERY STORES THRU. PROPRIETOR GYAN PRAKASH GOYAL
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 4, 2025
Order No.

Writ Tax No. - 118 of 2025

Citation

2025(3) TAXREPLY 12640
Original Order
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ORDER

ORDER 1. Heard. 2. The contention of learned counsel for the petitioner is that proceedings impugned herein which pertains to the year 2017- 18 under the U.P. GST Act, 2017 are time barred and this issue is no longer res-judicata as this has already been decided by Coordinate Bench on 12.11.2024 passed in Writ Tax No.264 of 2024 [M/s A.V. Pharma vs. State of U.P. & Ors.]. The aforesaid judgment dated 12.11.2024 reads as under:- "1. Supplementary affidavit on behalf of petitioner and short counter affidavit on behalf of State filed today are taken on record. 2. Heard Shri Anuj Kudesia, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State as also Shri Akhilesh Kumar, Deputy Commissioner, State G.S.T., Lucknow, who is present before this Court. 3. The present writ petition has been filed with the following reliefs:- "i) to issue a writ, order or direction in the nature of Certiorari quashing the order on Fo....

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