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VRIDDHI INFRATECH INDIA PVT. LTD. vs. COMMERCIAL TAX U.P. LUCKNOW & OTHERS
(Allahabad High Court)

Hon'ble Judges:

VIVEK CHAUDHARY, J.
Pet. Counsel
Manish Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

VRIDDHI INFRATECH INDIA PVT. LTD.
Respondent COMMERCIAL TAX U.P. LUCKNOW & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Feb 23, 2023
Order No.

Writ Tax No. - 4 of 2022

Citation

2023(2) TAXREPLY 7040
Original Order
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ORDER

ORDER HON'BLE VIVEK CHAUDHARY, J. Heard learned counsel for the petitioner and the learned Standing Counsel. The petitioner has filed the present petition challenging the order dated 4.6.2021 passed under Section 61 and Section 74 of the GST Act, 2017 and the order dated 26.10.2021 whereby the appeal filed by the petitioner is also dismissed. He has also sought mandamus directing the respondents to adjust the GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-19, in accordance with the circular dated 31.12.2018 as well as provisions of Section 39(9) of the GST Act, but deposited by the petitioner in the month of June 2018 i.e. financial year 2018-19. Facts of the case are that a notice dated 23.6.2020 under Section 61 was served upon the petitioner, claiming that in annual return filed in the form GSTR-09 dated 30.1.2020, he has shown his turnover as 129.52 lakhs which does ....

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