SHRI SSHANTANU STEEL TRADERS Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Heard Mr. B.P. Sharma, learned counsel for the appellants. Also heard Mr. Vikram Sharma, learned Deputy Government Advocate, appearing for the respondents.

(2.) This writ appeal is presented against an order dtd. 16/12/2021 passed by the learned Single Judge in Writ Petition (T) No. 251 of 2021, whereby, the learned Single Judge, disposed of the writ petition with certain observations and directions.

(3.) The orders dtd. 25/3/2021 and 1/4/2021 were passed by the respondent No. 4, i.e., Assistant Commissioner, State Taxes, Circle-4, Durg, imposing tax liability to the tune of Rs.1,14,80,992.00 upon the appellants for the period from June, 2018 to January, 2019. The appellants preferred an appeal under Sec. 107 of the Central Goods and Services Tax Act, 2017 (in short, 'CGST Act, 2017') before the Appellate Authority.