ASHISH ENTERPRISES Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the respondent.

(2.) The present writ petition is filed for quashing of the impugned order dated 18.08.2018 passed by the Commercial Tax Tribunal, Jhansi Bench, Jhansi in Second Appeal No.64 of 2018, by which the Tribunal has rejected the waiver application filed by the petitioner.

(3.) The order impugned is passed under Sec. 57(9) of U.P. Value Added Tax Act, 2008. For consideration of the case, it would be appropriate to reproduce Sub-section (9) of Sec. 57 of the VAT Act which is as follows: