WRIT TAX No. 389 of 2023 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 389 of 2023 M/S Safecon Lifescience Private Limited .....Petitioner(s) Versus Additional Commissioner Grade 2 And Another .....Respondent(s) Counsel for Petitioner(s) : Suyash Agarwal, Sr. Advocate Counsel for Respondent(s) : C.S.C. Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri R.R.Agarwal, learned senior counsel assisted by Sri Suyash Agarwal, learned counsel for the petitioner and learned ACSC. 2. Present writ petition has been filed seeking quashing the order dated 20.12.2022 passed by the Additional Commissioner, Grade-2 (Appeal)- II State Tax, Agra, respondent no.1 as well as the order dated 12.1.2022 passed by the Deputy Commissioner, Commercial Tax, Agra, respondent no.2. 3. Learned counsel for the petitioner submits that the petitioner is engaged in trading and manufacturing business, mainly of all kinds of medicines/ pharma products on wholesale basis. He further submits that the petitioner purchased medicines/ pharma products from M/s Unimax Pharma Chem, Purana Taluka Bhiwandi, Thane and at the time of supply it was in existence and duly registered with the GST department as well as Drug License Holder. He furth