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SHYAM TRADERS vs. ADDITIONAL COMMISSIONER GRADE-2 AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

JAYANT BANERJI
Pet. Counsel
Aditya Pandey
Anil Prakash Mathur
Bipin Kumar Pandey
Res. Counsel
C.s.c

Petitioner / Applicant

SHYAM TRADERS
Respondent ADDITIONAL COMMISSIONER GRADE-2 AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 17, 2021
Order No.

Writ Tax No. - 1100 of 2021

Citation

2021(12) TAXREPLY 4915
Original Order
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ORDER

Heard Shri A.P. Mathur, learned counsel for the petitioner and Shri Jagdish Mishra, learned counsel appears for the respondent no. 2. The impugned order is the one dated 18.10.2021 passed by respondent no. 1-Additional Commissioner, Grade-2 (Appeal)- 6, State Tax, Kanpur in Appeal No. GST/93/2021 pertaining to assessment year 2021-22 under the provisions of Section 129 (3) of the IGST/CGST Act. A perusal of the order impugned reveals that the appellant before the Appellate Authority was held to be the owner of the goods and so the tax and penalty was determined under Section 129 (1) (a) of the Act, which was required to be paid for release of the conveyance and goods. Shri Mathur, learned counsel has stated that since the Tribunal has not yet been constituted in the State of U.P., so this writ petition has been preferred. He has contended that it is the free will of the supplier of goods to determine the price at which he wishes to sell his goods and there is no embargo ....

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