Janta Machine Tools Vs State of U.P. And 2 Others
Date: May 21, 2025
Subject Matter
Proceedings concerning excess stock should follow the procedures under Sections 73 and 74 instead of Section 130
Summary
The case involves a partnership firm engaged in the business of purchasing and selling machinery and related items, located in Agra. In 2022, a search was conducted at the firm's premises, leading to the initiation of proceedings under the GST Act fo…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1.Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 16.5.2024 passed by respondent no. 2 and the order dated 26.9.2022 passed by respondent no. 3. Learned counsel for the petitioner submits that the petition…