LAWS(DLH)-2021-7-58

R.J.TRADING CO Vs. COMMISSIONER OF CGST

Decided On July 20, 2021
R.J.Trading Co Appellant
V/S
Commissioner Of Cgst Respondents

JUDGEMENT

(1.) This is a writ petition instituted by an entity going by the name M/s R.J. Trading Co. [in short "RJT"] wherein, in effect, the reliefs sought are for issuance of the following directions.

(2.) Before we proceed to adjudicate the writ petition, it would be relevant to advert to certain facts, circumstances, as also assertions, made in the pleadings by the parties.

(3.) Rjt claims that it obtained registration with the GST department and was, accordingly, issued a registration certificate on 20.09.2020.