2024 (8) TMI 141

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....order dated 28.07.2022 passed by the Assistant Commissioner State Tax, Sector-3, Bulandshahr by which enhancement of tax was made and accordingly, penalty and additional tax was levied. 3. Learned counsel for the petitioner submits that the petitioner was engaged in the business of manufacture and sale of wooden furniture. On 24.03.2018, the search and seizure inspection of the business premises of the petitioner was made by JC (SIB). At the time of survey, the books of accounts could not be shown and the value of the goods seized was estimated at Rs. 18,00,000/-. Thereafter, the reply was submitted to the notice issued to the petitioner, adducing books of accounts. Further, notice under Section 74 of the UPGST Act was issued to which th....

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....writ petition. 8. Per contra, learned Standing Counsel supports the impugned orders and submits that time and again, the petitioner was issued notices but the petitioner chose not to reply the same. 9. He further submits that it is not in dispute that the survey was made where the books of accounts was not shows and suppressed manufacturing of the goods were found, which is evident from the survey report. He further submits that no new material has been used against the petitioner only a report was sought from the State Officer which cannot said to be a new material can be brought. He prays for dismissal of the instant writ petition. 10. After hearing the parties, the Court has perused the record. 11. It is evident from the appe....