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VK ELECTRICALS vs. ADDITIONAL COMMISSIONER GRADE-2 APPEAL-II AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Praveen Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

VK ELECTRICALS

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

Uttar Pradesh

Date Aug 23, 2024
Order No.

Writ Tax No. - 957 of 2024

Citation

2024(8) TAXREPLY 10628

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Shri Vaibhav Singh holding brief of Mr. Praveen Kumar, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standing Counsel for the State - respondents. 2. The instant writ petition has been filed challenging the impugned order dated 26.12.2023 passed by the respondent no. 1 in Appeal No. 204 of 2021, under Section 130 read with Section 122 of UP GST Act. 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 trading of electrical goods. On 14.9.2018, 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 sto....

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