2025 (9) TMI 592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E PIYUSH AGRAWAL, J. 1. Heard Sri Murari Mohan Rai, learned counsel for the petitioner and Sri R.S. Pandey learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the impugned order dated 10.09.2024 passed by the Additional Commissioner Grade-2, (Appeal)-3rd, State Tax Prayagraj (respondent no.2) along with the De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... imposed the tax amounting to Rs. 1,26,00,000/- as well as interest to the tune of Rs. 1,18,98,286/- and penalty of Rs. 1,26,00,000/-, thereby totaling a sum of Rs. 3,40,98,286/-. Against the said order, first appeal was filed, which was partly allowed vide order dated 10.09.2024, whereby determined the evaded sales for the said tax period at Rs. 2,50,00,000/- on the basis of purchases amounting t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the impugned orders and submits that at the time of survey of the business premises of the petitioner, certain discrepancies were found pursuant to which evaded purchases and sales have rightly been determined by the authorities, against which first appeal was filed, which was partly allowed. 8. After hearing the parties, the Court has perused the record. 9. The record shows that the surve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment of this Court passed in M/s. Moti Lal Dwarika Prasad, the evaded turnover estimation should not be arbitrary. 11. In view of the above, the matter requires re-consideration. 12. In the result, the impugned orders cannot be sustained in the eyes of law and the same are hereby quashed. 13. Accordingly, the writ petition is allowed. The matter is remanded to the respondent no. 2 for dec....