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SUBHASH SINGH vs. DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX
(Uttarakhand High Court)

Hon'ble Judges:

RITU BAHRI
RAKESH THAPILYAL

Pet. Counsel

Rohit Arora

Res. Counsel

Puja Banga

Petitioner / Applicant	SUBHASH SINGH
Respondent	DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX
Court	Uttarakhand High Court
State	Uttarakhand
Date	May 3, 2024
Order No.	SPECIAL APPEAL NO. 100 OF 2024
Citation	2024(5) TAXREPLY 9663
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ORDER
JUDGMENT (PER HON’BLE THE CHIEF JUSTICE MS. RITU BAHRI) Notice of motion. 2. Ms. Puja Banga, learned Standing Counsel, accepts notice on behalf of the State. 3. The appellant in the present case is engaged in retail and wholesale business of iron scrap and waste with its principal place of business, District Udham Singh Nagar, Uttarakhand. A copy of the registration of the appellant is Annexure no. 11. 4. The appellant had purchased goods with proper invoices, and made proper payments through banking channels along with applicable GST. The details of the invoices and the payment of the GST have been recorded in his books of accounts. The supplier of the appellant M/s Dev Bhoomi Spat had received GST from the appellant when they had supplied their goods to the appellant’s company, and the appellant in this backdrop had rightly availed the input tax credit for the tax period April 2021 to March 2022. He had paid GST and it was reflected in invoices and ....