SUSHANT STEEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner herein is a proprietary firm trading in scrap of copper, brass, aluminum, plastic etc and having valid registration under the Central Goods and Services Tax Act, 2017 (in short, "CGST Act, 2017"). The petitioner (hereinafter referred as the 'Firm'), has invoked extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for following reliefs.

(2.) The summary of the facts are reproduced as under :

(3.) The petitioner Firm has prayed for following reliefs :