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SHREE OM STEELS & OTHERS vs. ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Aditya Pandey
Akhil Agnihotri
Res. Counsel
C.s.c.

Petitioner / Applicant

SHREE OM STEELS & OTHERS

Respondent ADDITIONAL COMMISSIONER GRADE-2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 19, 2024
Order No.

Writ Tax No. - 1007 of 2022 With 1101 of 2022 And 1410 of 2022

Citation

2024(7) TAXREPLY 10285

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State - respondents. 2. Writ Tax No. 1007 of 2022 relates to the Assessment Year 2020- 21, Writ Tax No. 1101 of 2022 relates to Assessment Year 2019- 20 and Writ Tax No. 1410 of 2022 relates to Assessment Year 2019-20. Since the issues involved in these writ petitions are similar, therefore, the same are being decided by the common order. Writ Tax No. 1007 of 2022 is taken as a leading case for deciding the controversy involved in these writ petitions. Writ Tax No. 1007 of 2022 3. The present writ petition has been filed challenging the impugned order dated 24.03.2022 passed by the Additional Commissioner, Grade – 2 (Appeal), Commercial Tax, Etawah in Appeal No. GST – 0044/2021 under section 130 of the UPGST Act for the assessment year 2020-21 as well as the impugned....

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