M/S Lebocey Needle Industries vs. Commissioner Of State Tax U.P. And 2 Others
Facts
The petitioner, M/s Lebocey Needle Industries, filed a writ petition challenging two orders. The first order, dated 6.9.2021, was passed by the Assistant Commissioner (Mobile Squad) Unit 10 Commercial Tax, Agra. The second order, dated 7.10.2021, was passed by the First Appeal Authority, which confirmed the initial order. The challenge was made 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 tax period and amount in dispute are not explicitly stated in the provided text. The procedural history involves an initial order by the Assistant Commissioner and a subsequent appeal to the First Appeal Authority.
Held
The Court allowed the writ petition, setting aside the impugned orders dated 7.10.2021 and 6.9.2021. The Court's decision was based on the reasoning provided in a connected 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 for the same facts and reasoning. Consequently, the goods and the vehicle involved were ordered to be released forthwith. The ratio decidendi is that if a connected matter with identical facts and reasoning is allowed, the present petition should also be allowed on the same grounds. No specific issues were left undecided.
Key Issues
1. Whether the impugned orders dated 6.9.2021 and 7.10.2021, passed under the IGST Act 2017, Section 20 of the CGST Act 2017, and Section 129(3) of the UP GST Act 2017, 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 legal provisions they relied upon, other than referencing the relevant Acts. The respondent, Commissioner of State Tax U.P. and two others, were represented by the Standing Counsel. The judgment does not record any specific arguments made by the respondent.
Sections Cited
Section 20, Section 129(3)
AI-generated summary — verify with the full judgment below
Court No. - 38 Case :- WRIT TAX No. - 1129 of 2021 Petitioner :- M/S Lebocey Needle Industries 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 forthw
The judgment continues below.
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