PIYUSH STEEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant a Propitiatory concern through its proprietor has prayed for the following reliefs:

(2.) The facts giving rise to this writ application may be summarized as under: The writ applicant is engaged in the business of trading of the TMT bars. The writ applicant is duly registered under the GST Act. The writ applicant received an order for the purchase of TMT bars from M/s. Shivam Scrap Traders located at Ahmedabad and also registered under the GST Act. The writ applicant in turn placed the order with M/s. Osiya Traders, a registered taxable person situated at Jalna, State of Maharashtra. It is not in dispute that the vendor at Maharashtra duly prepared the tax invoices and also generated the e-way bill for the transaction prior to the commencement of the movement of the goods.

(3.) It appears that as the writ applicant was already in receipt of the order from M/s. Shivam Scrap Traders of Ahmedabad, the writ applicant instructed the vendor and the transporter at Maharashtra to directly deliver the goods to the customer of the writ applicant in Ahmedabad. For such purpose, the writ applicant also prepared the tax invoice and generated the e-way bill, which were forwarded to the transporter.