M/S. Sri Kanya Mrm vs. The Assistant Commissioner (St)
Held
The Court allowed the writ petition, setting aside the rectification order. This decision was based on a prior judgment that addressed a similar levy of GST on by-products.
Facts
The petitioner challenged a rectification order levying GST, penalty, and interest without sufficient opportunity. The court noted that a similar issue was covered by a previous Division Bench order.
Key Issues
Whether the rectification order was passed in violation of principles of natural justice and without jurisdiction. Whether GST was correctly levied on the value of by-products.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE C. PRAVEEN KUMAR & HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
W.P. No. 3836 of 2019
O R D E R:- (Per Hon’ble Sri Justice C.Praveen Kumar)
This writ petition is filed for the following substantive relief: “….to issue a writ of mandamus declaring the action of the 1st respondent in passing the rectification order dated 05.01.2019 for the period July, 2017 to March, 2018 under Section 161 of the GST Act, insofar as it relates to levy of GST, Penalty and interest in a common order, without affording sufficient opportunity, as illegal, arbitrary and contrary to law, in gross violation of principles of natural justice and without jurisdiction, and set aside the same, and consequently direct the 1st respondent to reassess the petitioner affording proper opportunity of hearing to the petitioner keeping in view the terms and conditions of the agreement between the petitioner and the 2nd respondent - Corporation.”
Heard the learned counsel for both the parties and perused the material placed on record.
It is brought to the notice of this Court that the issue involved in this case is squarely covered by
The judgment continues below.
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