HINRON STEEL PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Having regard to the facts of the present litigation, we are of the view that we can dispose of this writ application today itself. In such circumstances, we requested Mr. Nikunt Raval, the learned Standing Counsel to accept one set of the entire paper book and appear in the matter on behalf of the respondents.

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(3.) It appears from the materials on record that the writ applicant is engaged in the business of supply of goods like iron and steel. The writ applicant is registered under the CGST Act. The writ applicant was assessed towards his liability under the GST by the Joint Commissioner, Central GST, Gandhidham. The Joint Commissioner upon conclusion of the assessment proceedings passed an order in original dtd. 6/1/2021 determining the total liability of the writ applicant to the tune of Rs.1,10,89,614.00.