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Goods and Services Tax

Petition is misconceived since filed only to evade pre-deposit as provided in GST Act

Case Law Details

Case Name
Simla Gomti Pan Products Private Limited Vs Commissioner of State Tax U.P. Commissioners Office Lko. And 2 Others (Allahabad High Court)
Date of Judgement/Order
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Advertisement Simla Gomti Pan Products Private Limited Vs Commissioner of State Tax U.P. Commissioners Office Lko. And 2 Others (Allahabad High Court) Allahabad High Court held that filing of writ petition only with intent to evade pre-deposit of 10% as provided in Goods and Services Tax Act is incorrect. Accordingly, petition is misconceived and is dismissed. Facts- The present petition has been preferred by the petitioner. Under challenge is the order dated 24.05.2025 passed by the respondent No.2 for the Assessment Years 2021-22 and 2022-2023 respectively. The petitioner also prays that...
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