J.H.V. Steels Ltd Vs Union Of India And 4 Others (Allahabad High Court)
Date: October 23, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Piyush Agrawal
Subject Matter
Section 130 cannot be initiated solely based on excess stock found
Summary
The petitioner, a Limited Company engaged in the manufacture and sale of iron and steel, filed a writ petition contesting orders issued under Section 130 and Section 122 of the Uttar Pradesh Goods and Services Tax (UPGST) Act. Following an inspection…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Rejoinder affidavit filed on behalf of respondent nos. 3,4 and 5 in the Court today is taken on record. 2. Heard Shri Harsh Vardhan Gupta, learned counsel for the petitioner, learned Standing Counsel for the State – respondents and Sri Anant Kumar Tiwari, learned counsel for the Union of India. 3. The instant writ petition has been f…