Sri Vsd M Rice Mill vs. The Assistant Commissioner (State Taxes)
Held
The Court found that the issue was covered by a previous Division Bench order. Consequently, the present writ petition was allowed in terms of that prior order, which had set aside a similar assessment order.
Facts
The petitioner challenged a rectification order passed under Section 161 of the GST Act, revising an original assessment order. The petitioner sought to set aside the rectification order and have the matter reassessed with an opportunity for hearing.
Key Issues
Whether the rectification order was passed illegally and in violation of natural justice. Whether the levy of GST on by-products was justified.
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. 4180 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 setting aside the rectification order of the 1st respondent dated 08.01.2019 for the period July, 2017 to March, 2018 revising the original assessment order dated 27.08.2018 under Section 161 of GST Act, 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 or in the alternative, direct the 2nd respondent – Corporation to bear the liability if it is held to be payable.”
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 c
The judgment continues below.
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