Galaxy Enterprises Vs State of U.P
Date: November 5, 2023
Subject Matter
Penalty is not justified if discrepancies are rectified before detention or seizure order is issued
Summary
The petitioner, engaged in the business of manufacturing and sale of laminated papers, filed a writ petition to challenge the orders passed by the Assistant Commissioner and Additional Commissioner of State Goods and Services Tax, Muzaffarnagar. The…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Pranjal Shukla for the petitioner and Mr. Rishi Kumar, learned 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-1409…