M/S Santosh Pigment And Chemical Industries PVT LTD vs. State Of Up And 2 Others
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 1500 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the State- respondent. The present writ petition has been filed assailing the order dated 29.05.2024 passed by respondent no.2/ Additional Commissioner Grade-2 (Appeal), Sales Tax, Bulandshahr and order dated 21.10.2023 passed respondent no.3/Deputy Commissioner (S.I.B.), State Tax, Bulandshahr. Counsel for the petitioner submits that a survey was conducted on the business premises of the petitioner on 28.07.2023. On the survey actual weighment of stock was not done by eye measurements. Thereafter, the proceedings under section 130 read with section 122 of the GST Act were initiated against the petitioner. He further submits that the proceeding under section 130 of the Act could not have been initiated against the petitioner, rather, proceedings under sections 73/74 of the Act should have been initiated. Learned counsel for the petitioner submits that this Court on various occasion, have held that the proceeding under section 130 of the Act, cannot be initiated if the authority should have taken the proceeding under section 73/74 of the Act. : Nishant Mishra Counsel for Respondent(s) : C.S.C. M/S Santosh Pigment And Chemical Industries Pvt Ltd .....Petitioner(s) State Of Up And 2 Others .....Respondent(s)
submits that judgment of Vijay Trading Company in SLP (C) Diary No. 558/2025 has been affirmed by the Hon'ble Apex Court on 04.04.2025. The legal proposition could not be disputed by the learned Additional Chief Standing Counsel for the State-respondents. After hearing learned counsel for the parties, the Court find issue in hand, is squarely covered by the judgement of this Court in Vijay Trading Company (Supra) and affirmed by the Apex Court. In view of the above, the impugned order dated 29.05.2024 passed by respondent no.2/ Additional Commissioner Grade-2 (Appeal), Sales Tax, Bulandshahr and order dated 21.10.2023 passed respondent no.3/Deputy Commissioner (S.I.B.), State Tax, Bulandshahr, cannot be justified in the eyes of law and the same are hereby quashed. The writ petition succeeds and is allowed accordingly.
September 12, 2025 Monika WTAX No. 1500 of 2024 2 (Piyush Agrawal,J.) MONIKA KESARWANI High Court of Judicature at Allahabad
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.