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PRESTRESS STEEL LLP vs. COMMISSIONER, UTTARAKHAND STATE GST AND OTHERS
(Uttarakhand High Court)

Hon'ble Judges:

RAVINDRA MAITHANI

Pet. Counsel

Harshit Sanwal

Res. Counsel

Mohit Molekhi

Petitioner / Applicant	PRESTRESS STEEL LLP
Respondent	COMMISSIONER, UTTARAKHAND STATE GST AND OTHERS
Court	Uttarakhand High Court
State	Uttarakhand
Date	Sep 26, 2023
Order No.	Writ Petition (M/S) No. 2396 of 2023 And Writ Petition (M/S) No. 2399 of 2023
Citation	2023(9) TAXREPLY 8091
Original Order
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ORDER
JUDGMENT HON’BLE RAVINDRA MAITHANI, J. (ORAL) Since common questions of law are involved in both these petitions, they are decided by this common judgment. 2. The challenge in these petitions is made to the orders dated 09.06.2023 passed by the respondent no. 3, Assistant Commissioner State Tax/Tax Officer, Mobile Squad, Rudrapur, under Section 20 read with 129 of the Central/State Goods and Services Tax, 2017 (“the Act”). 3. Facts necessary to appreciate the controversy, briefly stated, are as follows. The petitioner is into the business of manufacturing of PC wires- Strand ACSR Core Wire and Galvanized steel wire. He purchases the raw material from Steel Authority of India Limited, Kolkata (“SAIL”). The petitioner placed an order with SAIL, the goods were transported from West Bengal to Kanpur through railway in the wagon against invoices and other documents required under the Act. The wagon was unloaded and taken into custody by the p....