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SARVASHRI R.S SURGICALS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

DINESH KUMAR SINGH, J.
Pet. Counsel
Hairdaya Narain Tiwari
Ankit Kumar Pandey
Res. Counsel
C.s.c

Petitioner / Applicant

SARVASHRI R.S SURGICALS
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 29, 2023
Order No.

Writ Tax No. - 78 of 2023

Citation

2023(3) TAXREPLY 7176
Original Order
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ORDER

ORDER HON'BLE DINESH KUMAR SINGH,J. 1. Heard learned counsel appearing for the petitioner and learned Additional Chief Standing Counsel appearing for the State. 2. Present petition under Article 226 of the Constitution of India has been filed impugning the order dated 27.03.2021 passed by Additional Commissioner Grade-2 (Appeal), Judicial region-IV, Commercial Tax, Lucknow, in Appeal No.32 of 2021 for assessment year 2017-18 under Section 129 (3) of U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as ' Act, 2017'). 3. The Adjudicating authority had passed an order on 08.03.2018 whereby tax of Rs.97,834/- plus same amount of penalty was imposed on the petitioner. 4. The facts have been noted in the impugned order which are as under:- Vehicle No.HR74 1485 was checked by a team led by Assistant Commissioner, Commercial Tax on 08.03.2018. In the said vehicle surgical goods of M/s Naulakha Industries, B-17, Wazeerpur Indus....

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