Abhay Traders Vs Commissioner Commercial Tax U.P. Lucknow
Date: July 13, 2023
Subject Matter
SCN, although flawed in its wording, can be challenged through a reply rather than by quashing the notice
Summary
The case involves a dispute regarding a notice issued to M/s Abhay Traders for the Assessment Year 2018-19. The notice alleges that two purchases made by M/s Abhay Traders from M/s Raghav Enterprises were bogus and that no actual supply of goods occu…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aloke Kumar, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for respondent nos.1 & 2 and Sri Gopal Verma, learned counsel for respondent no.3. 2. Controversy in the present writ petition is that for the A.Y. 2018-19, a notice was served to the petitioner-M/s Abhay Traders on 22.06.2022 indicating that…