The petitioner, Ranjana Singh has been engaged in the business of providing employment through consultancy, which fall within the purview of U.P. Goods & Service Tax Act. On submission of the application, an inspection was made at the business premises of the petitioner and thereafter, notice was issued for providing certain information and documents in support thereof. On submission of reply, by means of the impugned order, the application of the petitioner was rejected, against which the petitioner preferred an appeal before the respondent, which too has been dismissed.
Notice was issued requiring the petitioner to submit electricity bill or house tax bill or any other document related to the business. In reply to it, information and documents as required were furnished by the petitioner, but by the impugned order, the same was rejected for non-submission of electricity bill.
The court said that the two authorities of the State have acted only with a view to harass the petitioner which cannot be accepted at any cost. This attitude of the respondents in this petition cannot be tolerated as the officers who are State functionaries have to act fairly and their action must be in consonance with the provisions of the Acts as well as Rules.
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