2025 (9) TMI 1458

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...., Sr. Advocate with Mr. Manik Sethi, Advocate. For the Respondent: Mr. Sushant Keprate, Addl. A.G. for respondent No. 1-State. Ms. Kiran Verma, Advocate, vice Mr. Rajinder Thakur, Central Government Counsel, for respondent No. 2. VIVEK SINGH THAKUR, JUDGE (ORAL) This petition has been filed for grant of following substantive relief:- "A. A writ in the nature of mandamus or any other ap....

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.... "5. The above being the facts/ sequence of events on file, Sh., G.K. Sudhakar, AD, DGGI, URU requested Sh., Devkant Prakash khachi, DC State Taxes & Excise, Enforcement Centre Zone, to confirm the stand of the State Taxes & Excise Dept., on the subject issue, for which he explained that:- a) M/s Prime Steel Industries Pvt Ltd. GSTIN 02AAGCA3988E1ZT falls under the Jurisdiction of....

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.... dated 01-12-2024 submitted by the latter to his office has apprised that in order to enquire/investigate input tax credit availed by the taxpayer for the assessment year 2019-20 to 2024- 25 his office has initiated proceeding vide Case ID AD0201230011273 wherein 8 suppliers mentioned here in below is also included. Sr. No. Name of supplier GST No. of the suppliers 1 Shree Shyam Ent....

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....of Himachal Pradesh, Sh., G.K. Sudhakar, AD, DGGI, URU concluded that no further investigation in respect of the above listed EIGHT Suppliers to M/s. PRIME STEEL INDUSTRIES PVT., LTD., with GSTIN: 02AAGCA3988E1ZT, shall be continued and all the case records, as available in this case, with the DGGI, URU would be forwarded to the Deputy Commissioner, South Zone Enforcement, State Taxes & Excise of ....