Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (12) TMI 474

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned counsel for the petitioners and Shri Jagdish Mishra, learned Standing Counsel appearing for the respondents. By means of this writ petition, the order dated 23.11.2021 passed by the respondent no.3, Additional Commissioner Grade-II (Appeal) Second, Trade Tax, Kanpur, has been challenged whereby the order passed by the proper authority under Section 129(3) of the Central Goods and Services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oners to raise invoice of goods at a price that they may deem fit which may or may not be at much variance with the maximum retail price. The learned counsel has produced interim orders passed by this Court in Writ Tax No.311 of 2011 (M/s J.V.S. Enterprises v. State of U.P. & Ors.), Writ Tax No.794 of 2020 (M/s A.P. Traders v. State of U.P. & Ors.) and Writ Tax No.48 of 2021 (M/s Sonu Trading Comp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it. Two weeks thereafter is allowed to the learned counsel for the petitioners to file a rejoinder affidavit. List thereafter. In the meanwhile, subject to the petitioners depositing the penalty and tax to the extent of 50% of the amount claimed, and furnishing security of the remaining 50% of penalty, other than cash and bank guarantee to the satisfaction of the authority in the prescribed man .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates