FALGUNI STEELS Vs. STATE OF U. P.

JUDGEMENT

(1.) The instant writ petition has been filed by the petitioner, M/s Falguni Steels praying for the issuance of a writ of certiorari against the order dated February 21, 2019 passed by the Assistant Commissioner, Commercial Tax, (Mobile Squad), Unit - II, Prayagraj (hereinafter referred to as 'Respondent No. 2') and the order dated October 20, 2019 passed by the Additional Commissioner, Grade - 2, (Appeal) - I, Commercial Tax, Prayagraj (hereinafter referred to as 'Respondent No. 3').

(2.) Factual matrix of the instant case has been laid down below:

(3.) Shri Ajay Kumar Yadav, learned counsel appearing for the petitioner has advanced the following arguments: