Suraj Innovative Technologies v. Commissioner Gst And Central Excise And Another
2023:PHHC:059684-DB -1-
!"#$$%&'( ) ! * ++!,- %.!'/0,&..! )12.
!
3 ' (',4.$ !&2! !
%".!5&, !
.( ' 6!&!2.
!" #$ !%& %& 2! 2 & 7 '. 78 & 2! 3( (.&9 ..
%&,7!,!&2!((.&7 + ! <!( & ''( .! &2! =.( >
&!&. '!'/0%!!4,; .. !(
, & 2! 9 !(!. 9& & !2. .! & !' /0 4, ;:: ! &! ?4 ;::@, $. !(! > 44A6
1B
%&2!$'.$!.2 2! 4;::!.9&$!.1 ',
: !&!?1 '
:@ !(& .!!.&!78& .+ !2.,97!$.! 8&<' &. ' %01 !!&8!
&&!&.9!('8$'. $ !. 1 ;, , C & $ . 78 C /'( /D 2+E.
,+7!9&&9!&+!7 & + & -!' (!, 1 -#, (! ''! E.
, GAURAV ARORA 2023.04.27 11:11 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh
-.$!3
4.&! !.& %& $ !. ;, , C &. 7378&2!9&!&(.$!. .!&$ 9!$!!$.&!82!+&2! 6 !&!,& 2!&.3$!.1 ,:
,::C!2&. 8 2. & +2!! 7 !$. & !8 & ! %& , & ! &. 3C$'. $ !. :,, C !$1 ':.9!('8$'.$!.&.7 'F. 78&!!.&!((. 8'7'8!$1 '
: + &&.+2!!9!!$.&!8.9! !+$. &!!7(2!''82!. %&2!9 & . +2 (. &9 ..
&9 9&8
!
"
# $
% &
'(
" !
)
'
* + %
( ( %
"
, *
) -
!
)
'
' '
'
)!
. / . // /0
1,/
2# $
%
'( (
" . /
1,/
2*3 %&2!($!2'8..
!2 &7$+.&9 %&!2.$.'!..
0. & +! &!( C
%& 2! &! (& & ' & 22!.
. !!.
&9! 7+ >9!(2 8!,&!2.$. '! ..
: ( 0. & +! ! &!( ;
, 2! !D . & !2. ." !&+!&!9!$''($! %&12. $.'!..
40 !&(0.&+!! 2!'&!(
%&2!9&''((+2 (.&9 ..
;,32($9 49&&2!!7.'. 2!. ! !(!.( &9 >, 22! 8 &!(, '(!2'8,2(!.! 4&7+..!+ ++ A.! 4&4,2!!
2!.9 2!!7.! (&9 7 2!.92!!7.! .!+( & . 8 '7'8 , 2( !.! !('
$.64,
,-$!+!. 7
4 4 9&!78 9 2!$.. & '' 9&! . 8 & 7 .+.. ''(( ! ., '' ! 9'' ' ++ ! 2!,!.!&''72.,9&!27'., 9&2!.8!
49 7 .7864
9
7'&(9!+.. %& 2!.# ( &9 >..!+(&'7'8932 E!. '!&2!&!!!." .(+ =@7' & 2!+ ! #.
!!"# $"% &&' () *+ ,-.&/
.
!$0&.1 $2023435#")
E!. ' ! & 2! !&! 7+ & & 7$ $ <& " .(+ & ! & 7 ''9. 78 & !$." .(++.7'9 $ 6 7 $$88! ! ! 9 ++ - &/ 6788(4$!:' ! $ 3 9* ++ - &/ ' 6 7 0 :' !$" ,
.
: 6 7 !82$ ! ! 9+ ++ - &/
& &! &., '!. ' ! & !2. & !!!.!2'8..
..&&9 9 !!!.''73
&+'! 92.( =@7'& 2!+ !&++ %/ .
,-+.
.$." .(+..
, &9....& ,&2!,&2!'&!(9 0. ! ;
7
, 2! !D . & !2.." !&+!&!9!$''($! %&12.&$.'!..
40 !&( 0. & +! ! 2!' &!(
%&!!, & 2!$.'!..
,!$.
!+.& 9 2! 9! 2 &. 7 '. & =@7' "7 . =!8=(& ! E!. '!&!2.& !&! 7+.& . !(& ! .. .78&4 .%+&&!' /0 ++!, &., 9 . & &8 &$ &9 '!C'(.$' .1 ,
, , C. !(&'8!
, 9&& 9 7''8 7$ & # 0+2 '+ 1 : !! 2!$.. .! >
/ ..
+..
%& ,&2!9'.! #/0+2! '!1 !!&'8!
;.9!D !. .&!(&. 8!+&$!8!!+$'07'(.!+&! !8 + ! =9$!, & 2! $'. & 0+2 !2 ! '! ! &+ +2 ((!( $' 1 !!.&..&!(.&22'7'!'/0. 8, /. . .!8 . =(&! /. E7'8 + (1
' !'/0. 8:GH/. G :GH=(&! .!8/. G:G 1!& !&!7+.! '!..
.78</9&!&7'!.&9&!& $'$. &!7...78=@7'& 2!+ !!=@7'=(& ! . &!.!&=@7'=(& !&.'8, & &''73 ''<3.." .. %& ,&&2!932''73, 2! ! '! 1, & .'8 8! 7 3 (! . D &&&9 ..
E!. '!&2! !&!!+.&( & " .(+ 2. , %/; # ), 2' E$ 422' >
'. 78 & !$ & 7 .+.78=@7'& 2!+ !$.!.!.. ;
4&(,'!. '!&!2.&!+. & E(&" .(+2. ''" ( !)!*
+ , ' -!
$ .!&2.(.!7!=@7'& 2!+ ! E!. '!&2!&.2 .&7$
.,&9$!,&.&!+8&7(!.& 22',9&&!2.(7!=@7'& 2!+ !9&!2 &+! .!&''( # &2!D !'8$!.$ !& 2!32($9&" .(+!!!.7$,2''8& .!.!.-.&/ ;# ) ,!+8 & 7 (!. 78 =@7' & 2!+ ! & 7$ +. 22',&2!2''9..&+2 (.&9 ..
. $ & $ & /01//1/2 3!
( ) 5IC>
(
5IC>