Table of Contents
Case Covered:
M/s. Sri Rameswar Metal House, vs The Assistant Commissioner (ST),
Citations :
- Rajnandini Metal Limited Vs. Union of India
Facts of the case
The petitioner is a wholesale dealer in steel products. They purchased some items from another company who distributed fake ITC to many companies.
Their ITC ledger was blocked. It was reopened one year later but was blocked again.
Here they came to get it free
Observations & Judgement of the court
The court observed that they have fake ITC and it is fine to block the ledger to protect the ITC. Court suggested they go back to appeal.
Petitioner has placed reliance on the decision of the Punjab and Haryana High Court in Rajnandini Metal Limited Vs. Union of India. But the court finds it distinguishable and not relevant with the facts of the present case.
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