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BANS STEEL vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

BANS STEEL

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 9, 2024
Order No.

Writ Tax No. - 577 of 2022

Citation

2024(8) TAXREPLY 10509

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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Parth Goswami holding brief of Mr. Pranjal Shukla for the petitioner and learned ACSC for State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 14.7.2019 passed by the Assistant Commissioner, Mobile Squad -11, Kanpur Nagar and the order dated 18.11.2021 passed by Additional Commissioner, SGST Grade -II, Appeal IV, Kanpur Nagar. 3. Brief facts of the case as stated in the writ petition are that the petitioner is a retail and wholesale distributor of iron and steel having GSTIN no. 09BPOPZ48- 12D12W. On 8.7.2019, the petitioner has purchased goods from M/s NBM Traders, Mandi Govindgarh, Punjab for which tax invoices as well as E-way bill was generated. The said goods were transported from State of Punjab to Bans Steel, Kanpur Nagar, Uttar Pradesh. Thereafter the petitioner has sold the said goods to M/s Dinesh Chandra Gupta and Sons through invoice no. 21 dated 12....

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