SURENDRA STEELS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Assail is made in the present writ petition instituted under Article 226 of the Constitution of India to an Order-in-Original bearing no. 04/R-1A/CGST/2023-24 passed on 23/11/2023 by the Superintendent, GST and Central Excise, Range-1A, Division-I, Guwahati as the Adjudicating Authority.

(2.) In order to appreciate the nature of assail made, it is necessary to narrate the events, in brief, leading to the passing of the Order-in-Original bearing no. 04/R-1A/CGST/2023-24 on 23/11/2023 ['the Order-in-Original', for short], at first.

(3.) The petitioner, a private limited company incorporated under the Companies Act, has stated that it deals in goods like GC Sheets, etc. With the advent of the GST regime with the enactment of the Central Goods and Services Tax Act, 2017 and other related Acts, the petitioner company got itself registered under the GST regime vide Registration no. 18AAICS6451J4ZU.