Amil And Another v. State Of U.P. And 3 Others

Case snapshot

Sections / provisions: GST statutory provision - Section 129(1)

Questions before the Court / Tribunal

• The court considered the GST dispute in Amil And Another v. State Of U.P. And 3 Others. Reported disposition:
• Which factual, statutory and procedural conditions controlled the requested relief?
• How did the forum apply the governing provisions to the evidence and procedural history recorded in this case?

Material facts and procedural background

The judgment is concise. Read the complete packaged record for the factual and procedural chronology.

Appellant / petitioner / assessee submissions

The judgment does not separately label this side’s submissions in an independently extractable passage. No contention is inferred; read the full record.

Revenue / respondent submissions

The judgment does not separately label the respondent’s submissions in an independently extractable passage. No contention is inferred; read the full record.

Court / Tribunal analysis and reasoning

The concise order integrates its reasoning with the operative directions. The complete packaged record controls.

Operative decision and relief

The operative relief must be read from the final paragraphs of the complete packaged judgment.

Ratio and legal principle

The narrow proposition associated with Amil And Another v. State Of U.P. And 3 Others concerns the court considered the gst dispute in amil and another v. state of u.p. and 3 others. reported disposition: The proposition cannot be separated from the judgment’s facts, the governing statutory version, the forum’s jurisdiction, and the exact relief recorded in WRIT TAX No. 1014 of 2022.

For working-paper purposes, the decision should be cited only after matching the material facts and reading the passages under the judgment-grounded record above. The editorial outcome label “Disposed” is a navigation aid; it does not replace the operative order or explain every issue in a multi-issue case.

Why this judgment matters

This decision is relevant when a file raises the same central question identified in the source headnote: The court considered the GST dispute in Amil And Another v. State Of U.P. And 3 Others. Reported disposition: Its practical value lies in the way the Allahabad High Court connected the governing provisions—GST statutory provision - Section 129(1)—to the procedural posture and evidence before it.

The authority level is High Court. That affects persuasive or binding weight, but authority level alone is never enough. Territorial jurisdiction, statutory period, the identity of the challenged order, and later appellate treatment must all be checked before the case is used in advice, a submission, or litigation strategy.

Practitioner action points

• Begin with the complete judgment and mark the paragraphs supporting the exact proposition relied upon.
• Match the statutory version of GST statutory provision - Section 129(1) and the decision date 2023-01-27; do not assume the current text is identical.
• Compare the notice, assessment, appeal or other procedural sequence with the chronology recorded in this case.
• Verify the stated later-history status and any review, appeal, SLP, curative or rectification proceedings before citation.
• Record why the client’s evidence is materially similar, and also record any fact capable of distinguishing the result.

Does this case match your facts?

Detailed reliance and distinction analysis

Identity check. Confirm that the cited cause title is Amil And Another v. State Of U.P. And 3 Others, the proceeding is WRIT TAX No. 1014 of 2022, and the decision is dated 2023-01-27. These fields are taken from the judgment record and should appear exactly in the citation note.

Bench check. The judgment identifies the coram as Hon'ble Rohit Ranjan Agarwal,J.. A later order by another bench, a larger bench, or a higher forum may alter the weight or interpretation of the proposition.

Provision check. The source associates the dispute with GST statutory provision - Section 129(1). The practitioner should place the historical statutory text next to the current text and identify every amendment, proviso, explanation, rule or notification that could change the analysis.

Fact check. The source issue is not a free-standing abstract rule. It arises from the concrete record summarized above. A reliable application note should list the common facts, the different facts, and whether each difference affects jurisdiction, admissibility, limitation, burden, computation or relief.

Remedy check. The recorded result is Disposed. Where a matter is remanded, set aside, partly allowed, or disposed with directions, the exact operative language is more important than a binary winner/loser label.

History check. The current closure state is REVIEW_APPEAL_SLP_SUBSEQUENT_TREATMENT_CHECK_PENDING. If that state is pending, the page does not assert that no later case exists. It means the check remains open and must be completed at the point of professional reliance.

Section / provision impact

• GST statutory provision - Section 129(1) — apply the exact version considered in the judgment.

Case network

• M/s SA Aromatics Pvt. Ltd. and Another v. Union of India and Others — Allahabad High Court · Disposed
• M/s Soraza Recycling Private Limited v. Union of India and Others — Allahabad High Court · Disposed
• M/S Pawan Kumar Jain And Company v. State Of U.P. And 2 Others — Allahabad High Court · Disposed
• KAMAL ENVIROTECH PVT. LTD v. COMMISSIONER OF GST AND ANR — Delhi High Court · Disposed

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Full judgment and source control

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Source class: OFFICIAL_PRIMARY_TEXT_SANITIZED_RENDITION · Repository status: PUBLISH_READY