JUDGMENT :

1. The instant writ petition has been filed by the petitioner, M/s Falguni Steels praying for the issuance of a writ of certiorari against the order dated February 21, 2019 passed by the Assistant Commissioner, Commercial Tax, (Mobile Squad), Unit – II, Prayagraj (hereinafter referred to as ‘Respondent No. 2’) and the order dated October 20, 2019 passed by the Additional Commissioner, Grade -2, (Appeal) -I, Commercial Tax, Prayagraj (hereinafter referred to as ‘Respondent No. 3’).

Facts

2. Factual matrix of the instant case has been laid down below:

a. The petitioner is an authorized dealer of the Steel Authority of India Ltd. (hereinafter referred to as ‘SAIL’). On February 17, 2019, the petitioner purchased a consignment of TMT Bar under the Tax Invoice Nos. OS0020005822 & OS0020005823. The said tax invoices were issued by SAIL in accordance with the provision of Section 31 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’) read with Rule 46 of the Central Goods and Services Tax Rules (hereinafter referred to as the ‘CGST Rules, 2017’).

b. Thereafter, the petitioner obtained the service of a private road carrier for the transpo