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Showing contexts for: LEAD INGOTS in M/S Stalwart Alloys India Pvt Ltd vs Union Of India And Ors on 28 August, 2024Matching Fragments
1. The brief facts which have come on record are that the petitioner is a manufacturer of Lead alloys, Lead pure in shape of ingots, lead su sub-oxide oxide and red lead in power form and is operating in the State of Haryana.
2. An enquiry was initiated by the Haryana State Tax Department with regard to wrongful availment of Input Tax Credit (hereinafter to be referred as 1 of 17 Neutral Citation No:=2024:PHHC:110803-DB "ITC") against the petitioner petitioner company and also by multiple DGGI Zonal Units. Aggrieved by multiple enquires, the petitioner preferred CWP No. 21658 of 2019, which was disposed of on 23.01.2020 and the respondents were directed to take a decision in this regard for conducting proceedi proceedings ngs by one agency alone for the period of 01.07.2017 to 31.12.2018. In pursuance thereto, the State Government GST Department decided to take up the enquiry proceedings against the petitioner vide order dated 08.07.2020 and the record including ledger account, unt, sales and purchase invoices and proof of payment etc. were requisitioned upto 31.01.2021.