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POLO INTERNATIONAL vs. STATE OF U.P., THROUGH SECRETARY, INSTITUTIONAL FINANCE, CIVIL SECRETARIAT, U.P. GOVT. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

MANOJ KUMAR GUPTA
Pet. Counsel
Rishi Raj Kapoor
Res. Counsel
C.s.c

Petitioner / Applicant

POLO INTERNATIONAL

Respondent STATE OF U.P., THROUGH SECRETARY, INSTITUTIONAL FINANCE, CIVIL SECRETARIAT, U.P. GOVT. AND 2 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jun 8, 2020
Order No.

Writ Tax No. - 292 of 2020

Citation

2020(6) TAXREPLY 2527

Original Order
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ORDER

Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 26.11.2019 passed in Appeal No.GST-02/19 by respondent no.2 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017 and tax and penalty order No.227 dated 5.9.2018 passed by respondent no.3 under Section 129 (3) of the U.P. G.S.T. Act and C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017 and has also prayed for a direction to respondent no.3 to refund the amount of ₹ 31,377/- deposited at the time of filing of appeal before respondent no.2. It is not disputed that the impugned orders are appealable under Section 112 of the C.G.S.T. Act, 2017. The appeal is to be filed within 90 days from the date on which the order sought to be appealed is communicated to the person preferring ....

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