2021 (10) TMI 429

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..... learned counsel for the petitioner and Sri Apoorv Hajela, learned Standing Counsel for the revenue. Challenge has been raised to the order dated 03.11.2018 passed by the respondent no.2, Additional Commissioner Grade-II (Appeal)-I, Commercial Tax, Zone-I, Varanasi under Section 107(4) of U.P. GST Act, 2017 and also the order dated 21.02.2018 passed by respondent no.3, Assistant Commissioner Incha .....

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..... delay. Having heard the learned counsel for the parties and perused the record, so far as the matter is squarely covered by a decision of Division Bench of this Court in M/s Godrej and Boyce Manufacturing Co. Ltd (supra), with which we are in agreement, the present writ petition is allowed. The impugned order dated 03.11.2018 and also the order dated 21.02.2018 are hereby quashed. Any amount de .....

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