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SHAILENDRA EAT UDYOG vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
Pet. Counsel
Digvijay Tiwari
Res. Counsel
C.s.c

Petitioner / Applicant

SHAILENDRA EAT UDYOG
Respondent STATE OF U.P. AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 21, 2019
Order No.

Writ Tax No. - 134 of 2019

Citation

2019(10) TAXREPLY 1903
Original Order
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ORDER

1. Heard Sri Digvijay Tiwari, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the respondents. 2. Present writ petition has been filed against the order dated 10.06.2018 passed by the Assistant Commissioner Commercial Tax, Sector-6, Mathura, by which the petitioner has been assessed to tax for the month April, 2018 under Section 64 of the U.P. GST Act, 2018 (hereinafter referred to as the Act). Against that order, the assessee had filed first appeal that came to be dismissed as beyond time. 3. Learned counsel for the petitioner submits that the order dated 10.06.2018 passed by the assessing authority is wholly without jurisdiction inasmuch as on 27.11.2017, the assessee had applied for compounding and had paid tax through compounding method. Thus, no regular assessment may ever have arisen under the Act. 4. During the assessment year in question, the assessee was engaged in running brick kiln. While the assessee claims that it had....

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