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RAM CHAND AND SONS vs. ADDITIONAL COMMISSIONER GRADE-2 APPEALS-1 STATE TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Abhishek Shukla
Kumar Sreshtha
Res. Counsel
C.s.c.

Petitioner / Applicant

RAM CHAND AND SONS

Respondent ADDITIONAL COMMISSIONER GRADE-2 APPEALS-1 STATE TAX AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 7, 2025
Order No.

Writ Tax No. - 50 of 2025

Citation

2025(5) TAXREPLY 13225
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 18.11.2024 passed by the Additional Commissioner, Grade - 2 (Appeal) - 3, Saharanpur as well as the impugned order dated 16.12.2023 passed by the Deputy Commissioner, State Tax, Saharanpur. Learned counsel for the petitioner submits that the petitioner is a registered partnership firm. He further submits that on 08.01.2013, the sole proprietorship firm converted into a partnership firm through a registered partnership deed. On 18.02.2021, a notice under section 61 of the CGST Act was issued to the petitioner intimating the discrepancies in the returns, which was never served upon the petitioner. Thereafter, on 13.10.2022, a show cause notice was issued under section 73(1) of the CGST Act intiamting the discrepancies in return, which was also not served upon the petitioner.....

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