2025 (2) TMI 927

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....a, learned Senior Advocate, assisted by Shri Ritvik Upadhya, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 16.04.2024 passed by the respondent no. 3 in so far as it relates to the remaining goods of the petitioner and also the imposition and affirmation of the tax, penalty and fine in resp....

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.... order dated 22.11.2018 was quashed. He further submits that in Writ Tax No. 619 of 2018 (Rimjhim Ispat Limited Vs. State of U.P. & Others), this Court has remanded the matter back to the concerned authority to adjudicate on the question of confiscation afresh, but in the case of the petitioner's Writ Tax No. 618/2018 (Juhi Alloys Private Limited Vs. State of U.P. & Others), no such order of r....

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.... appeal before the respondent no. 3, which has been decided vide impugned order dated 16.04.2024, by which the tax, penalty and fine imposed vide order dated 23.11.2019 was eliminated and the total disputed liability of tax, penalty and fine was reduced. Learned senior counsel for the petitioner further submits that the proceedings under section 130, read with section 122 of the GST Act cannot be....

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....024 (12) ADJ 99], S/s Dinesh Kumar Pradeep Kumar Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1082 of 2022, decided on 25.07.2024] and M/s PP Polyplast Private Limited Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 1183/2024, decided on 30.07.2024]. Per contra, learned ACSC supports the impugned orders and submits that the proceedings have rightly been initiated ....