JHANSI ENTERPRISES Vs. STATE OF U.P.

JUDGEMENT

(1.) This is a writ petition under article 226 of the Constitution of India wherein the petitioner has prayed for the issuance of a writ of certiorari quashing the appellate order dated August 30, 2019 passed by Additional Commissioner Grade-2 (Appeal), Commercial Tax, Jhansi/the respondent No. 3 and the penalty order dated March 14, 2019 passed by Assistant Commissioner, Commercial Tax, (Mobile Squad) Unit Jalaun, Agra/the respondent No.2. Further, a mandamus has been sought directing the respondent authorities to refund the amount of tax and penalty deposited by the petitioner.

(2.) Factual matrix of the present case is delineated below:

(3.) Sri Shubham Agrawal, learned counsel appearing on behalf of the petitioner has made the following submissions: