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VISHWANATH IRON STORE vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJIV ROY

Pet. Counsel

Gautam Kumar Kejriwal

Res. Counsel

K. N. Singh

Anshuman Singh

Petitioner / Applicant	VISHWANATH IRON STORE
Respondent	THE UNION OF INDIA & OTHERS
Court	Patna High Court
State	Bihar
Date	Oct 6, 2023
Order No.	Civil Writ Jurisdiction Case No. 1384 of 2021
Citation	2023(10) TAXREPLY 8096
Original Order
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ORDER
ORAL JUDGMENT PER: HONOURABLE THE CHIEF JUSTICE The petitioner, who is an assessee under the goods and services tax regime, seeks for correction of an invoice for the purpose of availing input tax credit. 2. The petitioner is a partnership firm having its place of business at Sasaram within the State of Bihar. The partnership firm is engaged in the business of sale and purchase of scrap materials and is registered under the Bihar State Goods and Services Tax Act, 2017. The petitioner applied pursuant to a tender issued by the East Central Railways, for sale of scrap and other such materials by way of an e-auction. The petitioner turned out successful and on the basis of a sale invoice, produced at Annexure-2, the materials auctioned having a total worth of Rs. 17 lakhs, was taken possession of by the petitioner. The invoice at Annexure-2 levied CGST and SGST at 9% each. The petitioner on the basis of the invoice paid the amounts and obtained possession of the materials. ....