2018 (5) TMI 1703

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..... Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents. A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of the goods was prepared on the estimate basis as .....

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..... e same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed. Prima facie, issue requires scrutiny. Sri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter. List immediately after expiry of the aforesaid period. .....

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