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STATE OF U.P. & ANOTHER vs. ADDITIONAL COMMISSIONER & ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Alok Kumar Tripathi
Ravi Shanker Pandey
Res. Counsel
Pranjal Shukla
Suyash Agarwal

Petitioner / Applicant

STATE OF U.P. & ANOTHER
Respondent ADDITIONAL COMMISSIONER & ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 12, 2025
Order No.

Writ Tax No. - 1116 of 2023

Citation

2025(5) TAXREPLY 13398
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the petitioner and Shri Suyash Agarwal, learned counsel for the respondent no. 2. The instant writ petition has been filed against the impugned order dated 19.07.2022 passed by the respondent no. 1 in so far as it exempts the levy of tax, penalty and fine on mentha oil and restoring the order dated 22.04.2021 passed by the Enforcement Officer. Learned ACSC submits that on 13.09.2019, the place of business of the respondent no. 2 was inspected by a team of Officers, in which certain drums of mentha oil and caustic soda were found unaccounted. Thereafter, the goods were seized and proceedings under sections 130 & 120 of the GST Act were initiated against the respondent no. 2. He further submits that on 22.04.2021, a release order was passed directing the petitioner to deposit penalty and fine on a total estimated value of goods seized amounti....

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