Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SIDDHI VINAYAK TRADING COMPANY vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
DEEPAK VERMA
Pet. Counsel
Mohit Behari Mathur
Res. Counsel
Dinesh Kumar Misra

Petitioner / Applicant

SIDDHI VINAYAK TRADING COMPANY
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 23, 2021
Order No.

Writ Tax No. - 822 of 2020

Citation

2021(2) TAXREPLY 3916
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Heard Sri Sambhu Chopra learned Advocate for the petitioner, Sri Manu Ghildyal learned counsel for respondent no. 2 and Sri Dinesh Kumar Misra learned counsel for respondent no. 1. The challenge is to the order dated 8.9.2020 passed by the Deputy Commissioner, Division-4, Commercial Tax, Bareilly under Section 74 of the U.P. Goods and Services Tax Act, 2017 (In short as "the UPGST Act, 2017") which is pari materia to Section 74 of the Central Goods and Services Tax Act, 2017 (In short as "the CGST Act"). The basis of challenge is a circular dated 5.10.2018 issued by the Central Board of Excise and Customs (CBEC), wherein decision taken in 9th meeting of GST Council held on 16.1.2017 has been narrated. The circular dated 5.10.2018 is relevant to be extracted hereunder:- "It has been brought to the notice of the Board that there is ambiguity regarding initiation of enforcement action by the Central tax officers in case of taxpayer assigne....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
30
Apr
S
M
T
W
T
F
S
30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)