2026 (10) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Petitioner: Mr. Tarun Pande, Learned Counsel. For the State: Ms. Puja Banga, learned Standing Counsel. JUDGMENT : (PER MR. MANOJ KUMAR GUPTA C. J.) 1. The present writ petition is directed against the order dated 21.02.2025 passed by respondent No. 2 under Section 73 of the UKGST Act, 2017 in respect of Financial Year 2020-21. 2. The contention of learned counsel for the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent of the Allahabad High Court in M/s Mohini Traders vs. State of U.P. and another 2023:AHC:11500-DB, which is a judgment by a Division Bench placing reliance on judgments in the cases of Bharat Mint & Allied Chemicals vs. Commissioner Commercial Tax & 2 others., (2022) 48 VLJ 325 and M/s Hitech Sweet Water Technologies Pvt. Ltd. vs. State of Gujarat, 2022 UPTC (Vol. 112) 1760. The relevant obser....