Vishal Singh vs JAY JAY BRICKS

Dated: 05.11.2026
GSTAT
State Bench Lucknow
Court No. Court I
APL/144/LCK/2026
VISHAL SINGH
.............Appellant
Versus
JAY JAY BRICKS, PARTNER, 102 C NEW CIVIL LINES RAILWAY GANJ
HARDOI 102 C NEW CIVIL LINES RAILWAY GANJ HARDOI 102 C NEW
CIVIL LINES RAILWAY GANJ HARDOI UPHAR 241001 .............Respondent
Quorum
Hon’ble Santosh Kumar Srivastava, Member(Judicial)
Hon’ble Arvind Kumar, Member (Technical)
Counsel for Appellant
MR. MAHENDRA PRATAP SINGH, ASSISTANT
COMMISSIONER, SGST
MR. ASHUTOSH MISHRA, ASSISTANT
COMMISSIONER, SGST
Counsel for Respondent
MR. VISHAL SRIVASTAVA,
ADVOCATE
Form GST APL-04A
[See rules 113(1) & 115]
Summary of the order and demand after issue of order by the GST Appellate Tribunal
whether remand order : No
Order reference no. : ZA090371126000133H Date of order : 05/11/2026
1. GSTIN/Temporary ID/UIN - 09AAFFJ5853M1ZS
Appeal Case Reference no. -
2. Date - 08/05/2026
APL/144/LCK/2026
3. Name of the appellant - Vishal Singh , [email protected] , 9839556691
Name of the respondant -
4.
1. JAY JAY BRICKS , [email protected] , 9415149909
5. Order appealed against - AD090825142688F
(5.1) Order Type - Enforcement Order

(5.2) Ref Number - ZD090925230010Q Date - 04/09/2025
Personal Hearing - 05/11/2026 06/10/2026 22/09/2026 15/09/2026
6.
7. Status of Order under Appeal - Reject - Order under Appeal is annulled
Order in brief - 1. The Revenue Department filed an appeal against the Order-in-Appeal dated
04.09.2025 in the case of M/s Jay Jay Bricks, whereby the First Appellate Authority had quashed the
penalty of Rs.1,33,548 and fine of Rs.1,33,547.88 imposed under Sections 122 and 130 of the
CGST/UPGST Act, 2017. The dispute arose from an SIB inspection dated 16.04.2025, during which
5,66,500 bricks valued at Rs. 22,25,798 were found at the taxpayer's premises. Since the
taxpayer failed to produce stock registers and books of accounts at the time of inspection, the
department treated the stock as unaccounted and initiated confiscation proceedings under Section 130.
The Tribunal observed that: 1. Non-maintenance of Records: The absence of stock registers and books
of accounts during inspection could attract Section 130(1)(ii), which does not specifically require
proof of intent to evade tax. 2. Failure of Appellate Authority: The First Appellate Authority failed to
properly verify the taxpayer's books of accounts and reconcile the unaccounted stock
before deleting the entire demand. 3. Judicial Precedents: The judgments relied upon by the taxpayer
were held to be distinguishable on facts and could not be applied mechanically. Final Decision: The
Tribunal set aside the Order-in-Appeal dated 04.09.2025 and remanded the matter to the First
Appellate Authority for fresh adjudication on merits, after proper examination of the records and
applicability of Section 130(1)(ii) of the CGST/UPGST Act, 2017.
8.
Summary of Order
9. If demand order then whether demand quantified: No
10. For Other orders and Demand orders which are not quantified:
Issues as
raised by
proper
officer
Issues as
determined by
Appellate/Revisional
authority
Order by GST Appellate Tribunal
The impugned Order-in-Appeal dated 04.09.2025 is set aside. The matter is
remanded back to the First Appellate Authority (Additional Commissioner
(Appeals)) for a fresh, adjudication on merits in accordance with the
observations contained hereinabove.
As per
Annexure
attached
Levy of
Penalty
Place :LUCKNOW
Signature
Date : 06.11.2026
LUCKNOW ANAMIKA DEVI
Designation : Stenographer/Law researcher
Jurisdiction :Lucknow