Libra International Limited Vs Assistant Commissioner, Commercial Taxes, UP

Date: December 2, 2020

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Surya Prakash Kesarwani, Dr. Yogendra Kumar Srivastava
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Subject Matter

If the order in FORM GST DRC­07 is withdrawn, a summary of the rectification order is to be uploaded electronically in FORM GST DRC­08.

Search, Seizure and Detention

Summary

1. A combined reading of sub­rules (5), (6) and (7) of Rule 142 of the Rules, 2017, indicate that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC­07 , spe…

1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for respondent no.1. 2. This writ petition has been filed praying for following reliefs :- “I. Issue a writ, order or direction in the nature of Certiorari quashing the order no.731 dated 15.2.2018 passed by Respondent no.1 u/s 129(3) of the UPGST Act (Annexure No. 6) II. Issue a wr…

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