Anand Swaroop Rastogi Vs State of U.P. And 2 Others

Date: August 9, 2024

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Piyush Agrawal
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Subject Matter

Demand based solely on the Income Tax Department's findings is unsustainable

Adjudication

Summary

The petitioner, a registered taxpayer under the U.P.G.S.T. Act with GSTIN No. 09AABHA6768A1ZI, engaged in the business of trading jewelry and bullion, challenged two orders passed by state authorities. The petitioner had ceased business operations on…

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 06.03.2021 passed by respondent no.2 and order dated 27.12.2019 passed by respondent no.3, respect…

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