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SHRI KRISHNA PHARMACEUTICAL & OTHERS vs. PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Manish Singh
Res. Counsel
Ratnesh Lal
Dipak Seth
Deepak Seth

Petitioner / Applicant

SHRI KRISHNA PHARMACEUTICAL & OTHERS
Respondent PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 3, 2025
Order No.

Writ Tax No. - 364 of 2024, 367 of 2024

Citation

2025(3) TAXREPLY 12612
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Both the writ petitions arise out of the same orders, as such are being decided by means of this common order. 2. Heard the counsel for the petitioner and Sri Dipak Seth with Sri A. K. Jain who appears for the respondents. 3. Both the petitions have been filed challenging the order dated 21.11.2024 passed by the respondent no.2 in case of both the petitioners whereby a demand has been confirmed under section 74 of the GST Act and a demand of IGST has also been levelled against the petitioner along with the penalty. 4. The neat submission of the counsel for the petitioner is that in respect of charging of duty on the goods, which fall under heading HSN 9021, clarificatory circulars were issued on 01.08.2023 and 11.10.2024, which have not been considered and a demand has been quantified against the petitioner which is in the teeth of the circulars issued. He argues that the order impugned was passed on 21.11.2024 when the two ....

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