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BANARAS INDUSTRIES vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL

Pet. Counsel

Aditya Gupta

Harsh Vardhan Gupta

Res. Counsel

Sudarshan Singh

Petitioner / Applicant	BANARAS INDUSTRIES
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 7, 2024
Order No.	Writ Tax No. - 897 of 2022
Citation	2024(11) TAXREPLY 11564
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ORDER
ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Harsh Vardhan Gupta, learned counsel for the petitioner, Shri Sudarshan Singh, learned counsel for the Union of India and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 20.11.2020 passed by the respondent no. 5 as well as the impugned order dated 27.07.2021 passed by the respondent no. 4 under section 129(3) of the GST Act. Learned counsel for the petitioner submits that the petitioner is a partnership concern and is dully registered under the GST Act having registration no. 09AARFB1585E1Z8. The petitioner is engaged in the business of manufacture of MS square, MTMS flat, etc. In its normal course of business, the petitioner sold the goods to M/s Alok Steel Traders. The said goods were transported by vehicle bearing registration no. UP65 R 8124. On the onward journey, the said goods were intercepted on 20.11.2020 by the Mobile Squad. At the time of int....