WRIT TAX No. 1177 of 2022 at Allahabad

AFR Neutral Citation No. 2025:AHC:30988 Reserved on : 07.01.2025 Delivered on : 05.03.2025 Court No. - 9 Case :- WRIT TAX No. - 1177 of 2022 Petitioner :- M/S Gurunanak Arecanut Traders Respondent :- Commercial Tax And Another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C. Hon'ble Rohit Ranjan Agarwal,J. 1. Heard Ms. Pooja Talwar, 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 16.06.2022 passed by Commercial Tax Officer, Sector-3 (Mobile Squad), Etah exercising power under Section 129(1) of the State Goods and Service Tax Act, 2017 and order dated 24.06.2022 under Section 129(3) and also quashing has been sought for the demand of tax and penalty of Rs.90,62,400/- as well as appellate order dated 18.08.2022. 3. The brief facts of the case are that petitioner is a registered dealer under State Goods and Service Tax Act, 2017 (hereinafter called as “the Act of 2017”). He has sold 400 bags of Arecanut vide tax invoice dated 09.06.2022 to M/s. Jagdamba Enterprises, Nagpur which is also said to be a registered dealer in his respective State