^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

MODERN TRADERS vs. STATE OF U.P. AND 2 OTHERS
(Allahabad High Court)

Hon'ble Judges:

KRISHNA MURARI
ASHOK KUMAR

Pet. Counsel

Nishant Mishra

Vipin Kumar Kushwaha

Res. Counsel

C.s.c

Petitioner / Applicant	MODERN TRADERS
Respondent	STATE OF U.P. AND 2 OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 3, 2018
Order No.	Writ Tax No. 576 of 2018
Citation	2018(4) TAXREPLY 3067
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Heard Sri Nishant Mishra assisted by Sri Vipin Kumar Kushwaha, learned counsel for the petitioner and Sri C.B. Tripathi, learned Standing Counsel representing the State- respondents. The petitioner being a proprietorship firm is engaged in trading of iron and steel as well as their products and is registered under the provisions of the UPGST Act, 2017 (hereinafter referred to as 'the Act'). The Assessing Authority has allotted GSTIN no. to the petitioner. The petitioner has sold 10.110 MT of Iron Scrap vide Invoice dated 24.03.2018 for the value of ₹ 1,67,017/- to M/s R.K. Enterprises of Delhi in which the petitioner has charged IGST (Integrated Goods and Services Tax) @ 18%. The petitioner's unit is situated at Sikandrabad Road, District Bulandshahr from where goods were transported to be delivered to the consignee situated at Delhi. Admittedly, there was no e-way bill during the movement of goods from Bulandshahr to Delhi and while vehicle was crossing Ghaziabad,....