Alok Traders vs Commissioner Commercial Taxes

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(All) 459

SURYA PRAKASH KESARWANI, JAYANT BANERJI
Alok Traders – Appellant
Versus
Commissioner Commercial Taxes – Respondent

Advocates Appeared:
For the Petitioner: Pooja Talwar.
For the Respondent: C.S.C.

JUDGMENT :

1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents.

2. Personal affidavit of respondent no.1 dated 25.04.2022 has been filed today, which is taken on record.

3. The aforesaid two writ petitions have been filed praying for the following reliefs:-

Reliefs as prayed in Writ-Tax No.419 of 2022

Reliefs as prayed in Writ-Tax No.424 of 2022

(a) Issue a writ, order or direction in the nature of MANDAMUS directing the respondent no.3 and respondent no.2 to refund the amount of security of Rs.4,70,400/- deposited in the form of Draft under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 due to the petitioner along with interest under section 56 in compliance of the appellate order dated 30.06.2018 passed in Appeal No. 10 for the assessment Year 2017-18;

(b) Issue a writ, order or direction in the nature of MANDAMUS directing the respondent No. 3 to provide the temporary ID and password on the official website so as to enable the petitioner to

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2022 Supreme(All) 459

SURYA PRAKASH KESARWANI, JAYANT BANERJIAlok Traders – AppellantVersusCommissioner Commercial Taxes – Respondent

Cases Referred (2)

SURYA PRAKASH KESARWANI, JAYANT BANERJI
Alok Traders – Appellant
Versus
Commissioner Commercial Taxes – Respondent