Swastik Traders Vs State of U.P
Date: July 27, 2019
Subject Matter
Doctrine of natural justice is not only to secure justice but to prevent miscarriage of justice
Summary
1. During the year 2017-18, one of the consignment of the sale made by the petitionerwas being transported to the purchasing customer and it was intercepted by Mobile Squad Officer. The Assistant Commissioner, State Tax, Mobile Squad Unit, Faizabad w…
Facts in brief of the present case are that the petitioner is a registered dealer having GSTIN No.09ABYFS0479C1ZN under the relevant provisions of Goods and Services Tax Act, 2017 and deals in purchase and sale of Aluminium Section, Aluminium Sheets and their related hardware goods. During the year 2017-18, one of the consignment of the sale made by the petitioner vide Tax Invoice No.GR-17-18/224…