ALGAE LABS PVT. LTD Vs. STATE TAX OFFICER

JUDGEMENT

(1.) After hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Writ Petition is disposed of.

(2.) In this Writ Petition, the petitioner has challenged the impugned order of demand of tax and penalty under Sec. 129 of the respective GST Acts. By the impugned order, the respondent has demanded a sum of Rs.12,46,678.00[Rs.6,23,339.00.00+Rs.6,23,339.00.00].

(3.) Thepetitioner is a new start up company and is engaged in research and development on Alage and its utilization. The petitioner placed purchase order on 7/10/2021 for supply of a specialized spray dryer and the parts thereof with M/s.ABV Engineering, Ahmedabad, who had consigned the same along with the invoice bearing No.197/21-22, dtd. 28/2/2022. The goods also accompanied with E-way Bill. As per the invoice, the name and address of the Consignee read as under: