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SHYAM SUNDAR SITA RAM TRADERS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

SHYAM SUNDAR SITA RAM TRADERS

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Mar 20, 2023
Order No.

Writ Tax No. - 991 of 2021

Citation

2023(3) TAXREPLY 7139

Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. Heard Sri Pranjal Shukla, learned Counsel for the petitioner and learned Standing Counsel. The present petition has been filed by the petitioner challenging the order dated 17.05.2021 (Annexure No.9) passed by the respondent no.3, Assistant Commissioner, Commercial Tax, Bareilly, whereby the application filed for revocation of cancellation of registration has been rejected, as well as the order dated 14.09.2021 passed by the Additional Commissioner, Commercial Tax, respondent no.2 in Appeal No.APL1/057/2021, whereby the appeal has been dismissed. The contention of the Counsel for the petitioner is that the petitioner is a registered Proprietorship firm and is doing the business in accordance with the Act and Rules. On 15.12.2020, the petitioner changed its business address and in this regard, the petitioner moved an amendment application, which was approved by the department on 09.02.2021. It is stated that on 03.01.2021, a survey ....

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