9911796707
TMI Blog2025 (5) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... H AGRAWAL, J. Heard Shri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the petitioner and Shri Suyash Agarwal, learned counsel for the respondent no. 2. The instant writ petition has been filed against the impugned order dated 19.07.2022 passed by the respondent no. 1 in so far as it exempts the levy of tax, penalty and fine on mentha oil and restoring the order dated 22.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition. Learned ACSC further submits that the respondent no. 2 was indulged in tax evasion and therefore, the impugned order has been passed without considering the material available on record. . Per contra, learned counsel for the respondent no. 2 supports the impugned order and submits that the impugned order has rightly been passed. He further submits that at the time of survey, no actua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioner & Another [Writ Tax No.1183/2024, decided on 30.07.2024], which has been affirmed by the Apex Court in judgement of the Apex Court in Additional Commissioner, Grade - 2 (Appeal) & Another Vs. M/s PP Polyplast Private Limited [Special Leave Petition (Civil) Diary No. 5880/2025, decided on 15.04.2025]. After hearing learned counsel for the parties, the Court has perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /74 of the GST Act, as the case may be, shall mutatis mutandis apply for determination of such tax. The GST Act is a complete Code in itself. A specific provision has been contemplated that if the goods are not recorded in the books of account, then the Proper Officer shall proceed as per the provision of sections 73/74 of the GST Act. Once the Act specifically contemplates that action to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
