TMI Blog2024 (9) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. by a third party, who sold to the petitioner who subsequently re-sold to the consignee. Accordingly, there are no justification for the detention carried out by the authorities. The detention order along with the subsequent orders including the order passed under Section 129(1) of the GST Act are quashed and set aside. Consequential reliefs to follow - Petition disposed off. - Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were being sold to M/s Shree Lakshman Rolling Mill by the petitioner. 4. Upon perusal of the documents annexed to the writ petition it is clear that the goods were sold by the Steel Authority of India Ltd. to Balaji Enterprises, Sirsa and subsequently, Balaji Enterprises, Sirsa by invoice dated 10.7.2024 sold the goods to M/s BDG Concast. M/s BDG Concast on the same day re-sold the goods to M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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