2018 (5) TMI 1615

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....t. Kamni Chauhan Ratan (respondent no. 2) Commissioner of State Tax, U.P. Goods & Service Tax, Lucknow and Sri Raj Kumar Kureel (respondent no. 3) Assistant Commissioner, State Tax, Mobile Squad, Unit-III, Noida are present in person. Sri Manish Goel, learned Additional Advocate General points out that the petitioner has been described as M/s Ashoka Enterprises through its proprietor Sri Fazil. T....

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....zil is the actual proprietor of the firm or Sri Ashok Kumar Agarwal. Sri Manish Goel, learned Additional Advocate General further pointed out paragraphs 11 and 12 of the writ petition wherein averments have been made in respect of the generation of the E-way bill and producing the same before respondent no. 2 on the same date and submission of reply to the show cause notice under Section 129 (3) ....

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....arned Additional Advocate General has also placed before us the previous record of the assessee for the period 1999 till 26.03.2018 showing that penalty has been levied for evasion of the tax against the petitioner firm at least 25 times which goes to show that he is a habitual evader of tax. Let a counter affidavit be filed on behalf of the respondents bringing all these facts on record within t....