Rama Brick Field Vs Additional Commissioner
Date: November 5, 2023
Subject Matter
Orders not sustainable as the authorities fail to consider the evidence presented and did not verify the tax deposits
Summary
The petitioner has filed a writ petition against the orders passed under Section 74 of the Act relating to the assessment period of May 2018 to June 2018. The petitioner, who had opted for compounding, was alleged to have made purchases from a dealer…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Suyash Agarwal for the petitioner and Mr. Rishi Kumar, learned A. C.S. C. for State-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 Central Government bearing number CG-DL-E-…