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RAMAN METAL WORKS vs. ADDITIONAL COMMISSIONER AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL
Pet. Counsel
Rahul Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

RAMAN METAL WORKS

Respondent ADDITIONAL COMMISSIONER AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 16, 2025
Order No.

Writ Tax No. - 3 of 2022

Citation

2025(4) TAXREPLY 12963

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ORDER

ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Rejoinder affidavit, filed today, is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. This writ petition has been filed assailing the order dated 24.07.2021 passed by Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Aligarh. 4. Facts in brief are that the petitioner is a registered partnership firm, which deals in the business of lead ingots. The lead ingots are purchased from wholesaler, and goods are transported by truck/vehicle to the premises of the petitioner. It was on 02.12.2020 at about 10:42 p.m. that the Assistant Commissioner (Mobile Squad), Commercial Tax, Etah intercepted the vehicle No.HP-72B-7167 containing the lead ingots. 5. After physical verification, a show cause notice was issued on the ground that the goods which were being transported, though were carrying tax invoice and e-way bill, but the registration of the supplier fir....

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