S.S. Enterprises Vs State of U.P. and Another (Allahabad High Court)
Date: July 8, 2025
Subject Matter
Absence of business activity at a principal place of business does not automatically lead to the conclusion that an invoice is fake
Summary
The petitioner filed a writ petition challenging an order from the Assistant Commissioner of Commercial Tax that imposed a penalty under Section 129(1)(b) of the CGST Act, treating the petitioner as a non-owner of seized goods. The petition sought to…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- “A. Issue a Writ, Order or Direction in the nature of Certiorari quashing order dated 24.06.2025 passed by Respondent No.2 Assistant Commissioner Co…