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TECHNOSTEEL INFRAPROJECTS PVT. LTD. vs. THE STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
MANINDER S. BHATTI
Pet. Counsel
Alabhya Bajpai
Res. Counsel
Naveen Dubey

Petitioner / Applicant

TECHNOSTEEL INFRAPROJECTS PVT. LTD.

Respondent THE STATE OF MADHYA PRADESH AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Mar 30, 2022
Order No.

WRIT PETITION NO.6118 OF 2021

Citation

2022(3) TAXREPLY 5629

Original Order
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ORDER

The challenge in this petition has been made to the orders dated 21.08.2018 (Annexure P/1) and 30.10.2019 (Annexure P/2) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Satna Division, Satna and 3, State Tax Officer, Anti Evasion Bureau, Satna & Sagar Division, Satna, respectively. 2. The fact reveals that the petitioner which is a private company engaged in the business of steel as well as HT wires, entered into an agreement with one M/s Reva Engineering Pvt. Ltd. Jabalpur, for supply of certain goods. As per the agreement, the goods had to be delivered at the factory at Rewa. The said agreement ultimately ensued in transportation of a consignment through M/s Aryan Transport Company, Nagpur by vehicle bearing registration No.MH-40-BG-6847. 3. A tax invoice was generated which reflected the destination as well as the registration number of the vehicle which has been brought on record as Annexure P/3. Thereafter, the petitioner generated E....

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