ORDER ANAND PATHAK, J. – The instant petition is preferred by the petitioner seeking following reliefs : “In prevailing facts and circumstances it is most humbly prayed before this Hon’ble Court that the present writ petition filed by the petitioner may kindly be allowed and further the impugned order dated 28-11-2020 (Annexure P/1) and order dated 2-7-2019 (Annexure P/2) may be quashed and set aside in the interest of justice.”

2. Precisely stated facts of the case are that petitioner company is engaged in the business of manufacturing of Waste Paring and Scrap or Rubber and Powder and granules obtained therefrom. Petitioner is duly registered with the GST Department at Maharashtra having GSTN -27AABHS5612R1ZM being manufacturer of rubber related goods. Petitioner is also involved in transportation of goods to various States. On various occasions, petitioner supplied goods to M/s Prakash Asphalting and Tolls Highway India Ltd. which is registered separately with GST at State of Madhya Pradesh and Uttar Pradesh having two separate GST Numbers for both the States.

3. In the case in hand, petitioner had to supply the goods to M/s Prakash Asphalting and Tolls Highway India Ltd. in Sta