Banaras Industries Vs Union Of India And 4 Others
Date: August 7, 2024
Subject Matter
Excess stock findings necessitate proceeding under Sections 73 or 74 rather than Section 130
Summary
In the case at hand, a partnership firm engaged in the manufacture and sale of iron and steel challenged two orders: one dated 11.05.2022 by a GST authority under Section 130 along with Section 122 of the UPGST Act, and a subsequent appellate order d…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Supplementary affidavit filed today is taken on record. Parcha filed by Shri K.J. Shukla on behalf of the Union of India is also taken on record. 2. Heard Shri Aditya Pandey, learned counsel for the petitioner, learned Standing Counsel for the State – respondents and learned counsel for the Union of India. 3. The instant writ petitio…