Malik Traders Vs State of U.P
Date: October 17, 2023
Subject Matter
ITC: Burden of proof lies on the dealer to prove the actual physical movement of goods and genuineness of transactions
Summary
The case relates to a writ petition filed by a petitioner who is challenging an order passed by the Commercial Tax Officer, Sector 2 Meerut, initiating proceedings under Section 74 of the UP GST Act. The petitioner is being demanded to pay Rs. 12,32,…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Pradeep Kumar Srivastava for the petitioner and Mr. Rishi Kumar, learned Additional Chief Standing Counsel for the respondents. 2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Centr…