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VINOD AUTO SALES THRU. PROPRIETOR SHRI VINOD KUMAR VERMA vs. PRINCIPAL CHIEF COMMISSIONER & ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Santosh Kumar Yadav
Dinesh Pratap Verma
Mahendra Kumar
Res. Counsel
Dipak Seth

Petitioner / Applicant

VINOD AUTO SALES THRU. PROPRIETOR SHRI VINOD KUMAR VERMA

Respondent PRINCIPAL CHIEF COMMISSIONER & ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 22, 2025
Order No.

Writ Tax No. - 436 of 2025

Citation

2025(5) TAXREPLY 13505
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Santosh Kumar Yadav, learned counsel for the petitioner and Shri Anindya Shastri, learned counsel for the respondent nos.1 and 2. 2. Memo of Appearance filed by Shri Anindya Shastri on behalf of respondent nos.1 and 2 is taken on record. 3. The present writ petition has been filed by the petitioner challenging the orders dated 26.11.2024 passed by respondent no.2 as well as rectification order dated 31.1.2025, contained in Annexure Nos.1 and 2. 4. The facts in brief are that the petitioners had preferred an appeal which came to be dismissed vide order dated 26.11.2024 solely on the ground that the mandatory fee deposited as prescribed under Section 107 (6) (b) of the CGST Act was not deposited. The petitioner aggrieved against the same, moved an rectification application mainly on the ground that the petitioner submitted that he has paid a credit amount through its personal ledger account at the time of the filing....

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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