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VIJAY TRADING COMPANY vs. ADDITIONAL COMMISSIONER GRADE - 2 AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Aditya Pandey
Res. Counsel
C.s.c.

Petitioner / Applicant

VIJAY TRADING COMPANY

Respondent ADDITIONAL COMMISSIONER GRADE - 2 AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 20, 2024
Order No.

Writ Tax No. - 1278 of 2024

Citation

2024(8) TAXREPLY 10571

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Additional Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 03.04.2024 passed by the respondent no. 1, the first appellate authority, as well as the impugned order dated 24.01.2023 passed by the respondent no. 2. 3. With the consent of the learned counsel for the parties, the instant writ petition is being decided finally without calling for the counter affidavit. 4. Learned counsel for the petitioner submits that the petitioner is a registered Company and is engaged in the business of manufacture and sale of hardware goods. On 11.05.2022, an inspection/search under section 67 of the GST Act was conducted at the business premises of the petitioner by the SIB and the stock was assessed on the basis of eye measurement and it was held that excess stock ....

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