M/S. Sri Venkata Sai Manikanta Traders vs. The Assistant Commissioner (St) (Fac)
Held
The Court held that the request for a personal hearing was not granted, and given the factual dispute regarding the classification of tamarind, it was just and proper to provide an opportunity for a hearing. The impugned order was set aside, and the matter was remanded.
Facts
The petitioner, a dealer in tamarind, was levied GST at 5% on its turnover. The petitioner contended that tamarind fruit is exempted from GST, and the classification as 'dried tamarind' was incorrect and arbitrary. The petitioner also argued that a personal hearing was denied, which was crucial to explain the nature of the product.
Key Issues
Whether tamarind fruit is exempted from GST and if the classification as 'dried tamarind' was correct. Whether the denial of a personal hearing violated principles of natural justice.
Sections Cited
Section 9(1)
AI-generated summary — verify with the full judgment below
Heard together (6 matters)
Read from the judgment's own cause title. This page is filed under one of them.
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR
AND THE HON’BLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY
W.P. No. 26151 of 2018 W.P. No. 26041 of 2018 W.P. No. 26177 of 2018 W.P. No. 26205 of 2018 W.P. No. 26211 of 2018 W.P. No. 26383 of 2018 COMMON ORDER: (Per the Hon’ble Sri Justice C.Praveen Kumar)
1) Since the issue involved in all these Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. 2) W.P. No. 26151 of 2018 is taken as a lead petition. The facts are as under: i. The Petitioner herein is a Proprietary concern and a registered dealer under the AP VAT Act, 2005. The Petitioner is engaged in sale and purchase of Tamarind [fruit] and filing its monthly returns duly reporting the turnovers scored by it. ii. The action of the 1st Respondent in levying tax @ 5% on the turnover of Tamarind [Fruit Variety], which according to the Petitioner is exempted under Entry No. 57 in Notification No.2/2017 Central Tax (rate), dated 28.06.2017, by classifying the tamarind as ‘Dried Tamarind’ falling under Entry 17 of Schedule II of the Notification No. 1/2017 – Central Tax (rate), dated 28.06.2017, as illegal and
The judgment continues below.
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