2025 (8) TMI 922

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....J. 1. Heard Shri Aditya Pandey, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned ACSC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 25.12.2020 passed by the respondent no. 2 as well as the impugned order dated 20.06.2019 passed by the respondent no.3. 3. With the consent of the parties, the writ petition i....

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....nother [Writ Tax No. 1278/2024, decided on 20.08.2024], which has been affirmed by the Apex Court in Additional Commissioner, Grade - 2 & Another Vs. M/s Vijay Trading Company [Special Leave Petition (Civil) Diary No. 5881/2025, decided on 04.04.2025]. He further submits that the aforesaid judgement has been followed by this Court in State of U.P. & Another Vs. Additional Commissioner & Another [W....

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....eedings under section 130, read with section 122, of the GST Act were initiated against the petitioner. 8. Section 35 of the GST Act clearly provides that every registered persons are required to keep and maintain at the principal place of business true and correct account of things as specified in clauses (a) to (f). Sub-section (6) of section 35 of the GST Act contemplates that if the registe....

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..../s Vijay Trading Company (supra) has categorically held that the proceedings under section 130 of the GST Act cannot be put to service in case excess stock is found at the time of survey. The said judgement of this Court has been affirmed by the Apex Court in Special Leave Petition (Civil) Diary No. 5881/2025 (Additional Commissioner, Grade - 2 & Another Vs. M/s Vijay Trading Company) vide judgeme....