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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. - 1712 of 2018

Citation

2019(10) TAXREPLY 1904
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 January, 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. Short submission advanced by learned counsel for the petitioner is that inasmuch as the petitioner had filed his application for compounding well within time and had complied with the terms of compounding, by operation of law, the assessment of tax liability had to be made under the compounded method and not on the basis of regular assessment. 4. Upon such plea being raised, supplementary counter affidavit had been called from the State. In th....

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