2026 (9) TMI 1580

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....consent of the parties, both the writ petitions are decided by common order, treating Writ Tax No. 1417 of 2026 as leading case. Writ Tax No. 1417/2026 3. By means of present petition, the petitioner is assailing the order dated 15.11.2025 passed by Additional Commissioner, Grade 2 (Appeal ), State Tax, Ghaziabad confirming the demand of penalty of Rs. 1,24, 89, 321/- for the year 2024-25. 4. Learned counsel for the petitioner submits that petitioner is a registered dealer having GSTIN 09AAZPI8840B2Z9 and its principal place of business is situated at F-392, UPSIDC Industrial Area Phase I, Mussoorie Gulawathi Road Industrial Area, Hapur, UP. He submits that a search was conducted at the registered business premises of the petitione....

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....e ground of lack of prosecution. Hence the present petition. 5. Learned counsel for the petitioner submits that the appellate court while dismissing the appeal as non prosecution has exceeded its powers under Section 107 of the Act. He submits that Section 107 (12) of the Act empowers the respondent authority to pass the order stating points of determination and the reason for such decision and in the absence thereof, the impugned order is unjust and improper and not sustainable in the eyes of law. 6. Per contra, learned ACSC supports the impugned order and submits that the record shows that petitioner was not appearing before the appellate authority and also not filed any detailed argument in support of his submission, therefore, the....