LAWS(ALL)-2010-5-92

GOPAL TRADERS Vs. STATE OF UP

Decided On May 17, 2010
GOPAL TRADERS THROUGH ITS PROP. VIKAS CHAND JAIN Appellant
V/S
STATE OF UTTAR PRADESH Respondents

JUDGEMENT

(1.) Heard Sri Neerav Chitravanshi learned Counsel for the petitioner and Sri H.P. Srivastava learned Additional Chief Standing Counsel for the opposite parties.

(2.) Short question involved in the present writ petition is as to whether after submission of the annual return, the proceedings could have taken place in pursuance to the provision contained in Section 25(1)(ii) of Uttar Pradesh Value Added Tax Act, 2008 in short 'Act'.

(3.) The petitioner is a proprietorship firm engaged in the business of trading of mustered oil and cake, had filed the annual original return in pursuance to Section 24 of the Act on 09.03.2010. Thereafter by the impugned order dated 16.03.2010 passed by the opposite party No. 3, in pursuance to the power conferred under Section 25(1)(ii) of the Act, the provisional assessment was made and in pursuance to which demand notice has been issued to pay the tax.