M/S K.S. Trading vs. Commissioner Of State Tax U.P. And 2 Others
Facts
The petitioner, M/S K.S. Trading, filed a writ petition challenging an order dated October 7, 2021, passed by the First Appeal Authority. This order confirmed an earlier order dated September 6, 2021, issued by the Assistant Commissioner (Mobile Squad), Unit 10, Commercial Tax, Agra. The impugned orders were passed under the Integrated Goods and Services Tax Act, 2017, read with Section 20 of the Central Goods and Services Tax Act, 2017, and Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The specific amount in dispute and the tax period are not explicitly stated in the provided text. The procedural history involves an initial order by the Assistant Commissioner, which was then upheld by the First Appeal Authority.
Held
The Court allowed the writ petition, setting aside the impugned orders dated October 7, 2021, and September 6, 2021. The decision was based on the same facts and reasoning as a previously decided case, Writ Tax No. - 1126 of 2021 (M/S A.S. Enterprise Vs. Commissioner Of State Tax U.P. And 2 Others), which had also allowed the petition and set aside similar orders. The Court directed the immediate release of the goods and the vehicle. The ratio decidendi is that if a case presents identical facts and legal issues as a previously decided favorable case, the same outcome should follow. The Court did not expressly leave any issues undecided.
Key Issues
1. Whether the impugned orders dated October 7, 2021, and September 6, 2021, passed under the IGST Act, CGST Act, and UP GST Act are liable to be set aside? The petitioner argued that the impugned orders should be set aside. The judgment does not explicitly detail the petitioner's specific arguments or the provisions of law they relied upon. However, it refers to a previous, similar case (Writ Tax No. - 1126 of 2021, M/S A.S. Enterprise Vs. Commissioner Of State Tax U.P. And 2 Others) which was allowed on the same facts and reasoning. The respondent, Commissioner of State Tax U.P. and others, did not present any arguments recorded in the provided text.
Sections Cited
Section 129(3), Section 20
AI-generated summary — verify with the full judgment below
Court No. - 38 Case :- WRIT TAX No. - 1131 of 2021 Petitioner :- M/S K.S. Trading Respondent :- Commissioner Of State Tax U.P. And 2 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- C.S.C. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel.
Present petition has been filed against the order dated 7.10.2021 passed by the First Appeal Authority whereby that authority has confirmed the order dated 6.9.2021 passed by respondent no.2/Assistant Commissioner (Mobile Squad) Unit 10 Commercial Tax, Agra, under Integrated Goods and Services Tax Act 2017 read with Section 20 of the Central Goods and Services Tax Act 2017 and Section 129(3) of the Uttar Pradesh Goods and Services Tax Act 2017. 3. By a detailed order of the date (1.4.2022), Writ Tax No. - 1126 of 2021 (M/S A.S. Enterprise Vs. Commissioner Of State Tax U.P. And 2 Others) has been allowed and the impugned orders are set aside. For the same facts and reasoning, the present petition is also allowed. Accordingly, the impugned orders dated 7.10.2021 and 6.9.2021 are set aside. The goods as also vehicle may be released forthwith. Order D
The judgment continues below.
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