2025 (11) TMI 826

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.... Heard learned counsel for the parties and perused the record. 2. The instant writ petition has been filed challenging the impugned order dated 07.08.2023 passed by the respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is a registered Company and is engaged in the business of purchase and sale of hardware goods. On 29.10.2020, an inspection/search under sect....

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..... 1278/2024, decided on 20.8.2024] which has been affirmed by the Apex Court in Additional Commissioner, Grade-2 & another Vs. Vijay Trading Co. [Special Leave Petition (civil) Diary No. 5881/2025, decided on 4.4.2025]. He further submits that the aforesaid judgment has been followed by this Court in State of U.P. and another vs. Additional Commissioner and another [Writ Tax No. 1116/2023, decided....

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....ST Act contemplates that if the registered dealer fails to account for the goods in accordance with the provisions of sub Section 1, the proper official shall determine the amount of tax payable on such goods that are not accounted for by such person and the provision of Section 73/35 of the GST Act, as the case may be shall mutatis mutandis apply for determination of such tax. 8. The GST Act i....