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SHIV TRADERS vs. STATE OF UTTAR PRADESH AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
PIYUSH AGRAWAL
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c

Petitioner / Applicant

SHIV TRADERS

Respondent STATE OF UTTAR PRADESH AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jun 12, 2020
Order No.

Writ Tax No. - 309 of 2020

Citation

2020(6) TAXREPLY 2533
Original Order
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ORDER

Heard Sri Pranjal Shukla, learned counsel for the petitioner and Sri Manish Goyal, learned Additional Advocate General assisted by Sri B.K.Pandey, learned standing counsel for the respondents. The petitioner has preferred this writ petition against the order dated 3.2.2020 passed by the office of the Deputy Commissioner, Meerut under section 74 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Act) imposing the penalty of ₹ 5,40,000/- on the suppressed turn over of ₹ 3,00,000/-. The submission of Sri Pranjal Shukla, learned counsel for the petitioner is that suppression of turn over is not covered under section 74 of the Act, for the purpose of imposition of penalty. On the other hand Sri Manish Goyal, learned Additional Advocate General states that it is a case of search and seizure proceedings and is covered under section 74 of the Act read with section 67 of the Act and in view of the explanation 1(ii) of Section 74 of the Act, it hard....

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