2025 (9) TMI 466

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.... HON'BLE PIYUSH AGRAWAL, J. Rejoinder affidavit filed today is taken on record. Heard Shri Gauransh Mishra, learned counsel holding brief of Shri Pranjal Shukla, learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 15.07.2020 passed by the Deputy Commissioner, SIB, Range - A, Noida a....

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.... under sections 130 read with section 122 of the UP GST Act have illegally been initiated, instead, proceedings under sections 73/74 of the GST Act ought to have been initiated against the petitioner. He further submits that the issue in hand is squarely covered by the judgement of this Court in M/s Vijay Trading Company Vs. Additional Commissioner & Another [Writ Tax No. 1278/2024, decided on ....