A.F.R.

Neutral Citation No. - 2024:AHC:209 Court No. - 1 IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD Present:

THE HON’BLE JUSTICE SHEKHAR B. SARAF WRIT TAX No. - 1400 of 2019 M/S. HINDUSTAN HERBAL COSMETICS VS STATE OF U.P. AND 2 OTHERS For the Petitioner : Mr. Shubham Agrawal, Adv.

For the respondents : Mr. Ravi Shanker Pandey, learned Additional Chief Standing Counsel

1. This is an application under Article 226 of the Constitution of India wherein the petitioner assails the order passed by the Additional Commissioner Grade-2 (Appeal), Commercial Tax, Ghaziabad/respondent No.3 dated August 29, 2019 and the order of the imposition of the penalty dated May 24, 2018 passed by the Assistant Commercial, Commercial Tax, Squad Unit-VI, Ghaziabad/

respondent No.2.

2. The case of the petitioner is that the petitioner is a duly registered dealer under the Goods and Service Tax Act, 2017 (hereinafter referred to as ‘the Act’) and is a seller of cosmetics. The petitioner was supplying cosmetics to another registered dealer, namely, M/s Shree Sai Infotech in Jharkhand and the transaction was duly covered by a tax invoice, a bilty and e-way bill, all dated May

23, 2018.

3. It is a contention of the pe