Slm Stationery vs Union Of India on 5 March, 2025
12. For the above reasons, we allow the appeal and set
aside the impugned order [Commercial Steel Co. v. Commr. of
State Tax, 2020 SCC OnLine TS 291] of the High Court. The writ
petition filed by the respondent shall stand dismissed. However,
this shall not preclude the respondent from taking recourse to
appropriate remedies which are available in terms of Section
107 of the CGST Act to pursue the grievance in regard to the
action which has been adopted by the State in the present case.