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SRI SAI VISHWAS POLYMERS vs. UNION OF INDIA AND ANOTHER
(Uttarakhand High Court)

Hon'ble Judges:

G. NARENDAR
ALOK MAHRA
Pet. Counsel
Bharat Raichandani
Akash Verma
Deepak Tamta
Res. Counsel
Saurav Adhikari
Shobhit Saharia

Petitioner / Applicant

SRI SAI VISHWAS POLYMERS

Respondent UNION OF INDIA AND ANOTHER
Court Uttarakhand High Court
State

Uttarakhand

Date Apr 30, 2025
Order No.

Writ Petition (MB) No. 103 of 2025

Citation

2025(4) TAXREPLY 13448
Original Order
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ORDER

JUDGMENT:   (PER MR. ALOK MAHRA J.) The petitioner, who is the partnership firm, has filed the present writ petition for declaring Rule 96 (10) of the Central Goods and Services Tax Rules, 2017 (for short ‘CGST Rules’) as ultra vires to Section 16 of the IGST Act, 2017 read with Section 54 of the CGST Act, 2017 as well as for setting aside the impugned order dated 03.02.2025 issued by respondent no. 2. 2. The brief facts of the case are that petitioner is, inter alia, engaged in the manufacture of Gold Bar & Jewellery etc., falling under Chapter 71 of the Central Excise Tariff Act, 1985; that, accordingly, the petitioner is registered with the GST Department; that, the petitioner is discharging tax liability under CGST Act, 2017, and UKGST Act, 2017 & IGST Act, 2017, as applicable; that, the petitioner is also availing the facility of ITC on inward supplies of goods and supplies being used for providing outward supplies; that, the officers of the....

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