2019 (10) TMI 1010

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....ned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the respondents. 2. Present writ petition has been filed against the order dated 10.06.2018 passed by the Assistant Commissioner Commercial Tax, Sector-6, Mathura, by which the petitioner has been assessed to tax for the month January, 2018 under Section 64 of the U.P. GST Act, 2018 (hereinafter referred to as the Ac....

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.... had filed application to be admitted to the benefit of compounding and had also paid the compounding fee in accordance with law. 5. Perusal of the order dated 10.06.2018 for the month January, 2018 does not bring out any discussion as to the aforesaid fact. 6. If the contention being advanced by the petitioner is correct that besides filing the compounding application and depositing the compoun....

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.... the proper officer as to the admissibility of the petitioner to the benefit of the compounding scheme pursuant to his application which admittedly had been filed within time alongwith necessary deposit of compounding fee. The order dated 10.06.2018 is accordingly set aside and the matter is remitted to the assessing authority to pass a fresh order of assessment in accordance with law. The aforesa....