WRIT TAX No. 1559 of 2024 at Allahabad

AFR Neutral Citation No. - 2025:AHC:52971 Court No. - 9 Case :- WRIT TAX No. - 1559 of 2024 Petitioner :- M/S B M Computers Respondent :- Commissioner Commercial Taxes And 2 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C. Hon'ble Rohit Ranjan Agarwal,J. 1. Heard learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned Standing Counsel for State. 2. Through this writ petition, a challenge has been made to order dated 06.03.2023 passed by Assistant Commissioner, State Tax, Mobile Squad- 5, Sector-5, Unit-1, Noida, under Section 129(3) of the U.P. State Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017 imposing penalty and appellate order dated 30.05.2024 passed by Additional Commissioner, Grade-2 (Appeal)-3, State Tax, Noida, confirming the order of penalty passed by Assessing Authority. 3. The brief facts of the case are that petitioner is a registered dealer under the GST regime having GSTN No. 09AEWPA1632E1ZN. It is engaged in the sale and purchase of computer and other hardware material. The petitioner firm had carried a stock transfer of goods from its Agra Headquarter to Ghaziabad Branch amounting to Rs.8,4