Shree Om Steels Vs Additional Commissioner Grade-2
Date: July 19, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
Subject Matter
Unaccounted Stock proceedings come under Sections 73/74 and not section 130
Summary
The case law involves a writ petition challenging orders relating to the assessment of GST for the years 2019-20 and 2020-21 against a registered dealer in iron and steel. The petitioner contends that the confiscation of goods and the penalties impos…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Rishi Kumar, learned Additional Chief Standing Counsel for the State – respondents. 2. Writ Tax No. 1007 of 2022 relates to the Assessment Year 2020- 21, Writ Tax No. 1101 of 2022 relates to Assessment Year 2019- 20 and Writ Tax No. 1410 of 2022 relates…