PIYUSH AGRAWAL,J. - (1.) By means of present writ petition the petitioner has prayed for quashing of the orders dated 31st March, 2017 for the assessment year 2012-13 and 2013-2014 both under U.P. Vat Act as well as under Central VAT Act.
(2.) Heard Mr. Ravi Kant, Senior Advocate assisted by Mr. Nishant Mishra and Mr. C.B. Tripathi, special counsel for the State of U.P.
(3.) The petitioner is a company incorporated under the provision of Indian Companies Act, 1956. Petitioner an online Agency engaged in marketing and selling of consumer goods is registered under U.P. Value Added Tax, Act 2008 (hereinafter referred to as 'Act 2008') and Central Sales Tax Act, 1956 (hereinafter referred to as 'CST Act'). The business of petitioner is that it buys goods from various dealers across the country and sells the same to other dealers in the State of U.P. as alleged throughout India. Apart from business and trading of goods petitioner is also engaged in providing warehousing and various other services to sellers registered on the portal www. flipkart. com wherein, petitioner manages inventory, packaging and invoicing for said sellers.;