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S.K. TRADERS vs. ADDITIONAL COMMISSIONER GRADE 2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Aditya Pandey

Bipin Kumar Pandey

Res. Counsel

C.s.c.

Petitioner / Applicant	S.K. TRADERS
Respondent	ADDITIONAL COMMISSIONER GRADE 2 AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 23, 2024
Order No.	Writ Tax No. - 789 of 2023
Citation	2024(4) TAXREPLY 9491
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated April 6, 2023 passed by the respondent No.2/Assistant Commissioner, State Tax, Mobile Squad, Unit, Fatehpur and the order dated May 16, 2023 passed by the respondent No.1/Additional Commissioner, Grade-2, (Appeal), Judicial Division-Third, State Tax, Prayagraj. 2. I have heard Mr. Aditya Pandey, counsel appearing on behalf of the petitioner, learned Additional Chief Standing Counsel appearing on behalf of the respondents and perused the materials on record. 3. A perusal of the record shows that the ground for imposing penalty in the present case is that the goods were under valuation. This Court in the case of M/s Shambhu Saran Agarwal and Company v. Additional Commissioner, Grade-2 and others (Writ Tax No.33 of 2022 decided on January 31, 2024) has categorically held as under: "6. I....