M/S. Way Irrigation Land Scapping vs. The Commissioner Of CGST And Central Excise
Held
The Court held that the impugned order did not address the classification issue or the applicability of the exemption notification. It also found that the petitioner was not granted sufficient opportunity for a proper hearing.
Facts
The petitioner company, dealing in agricultural products, was issued an order imposing interest and penalty for delayed GST payment. The petitioner claimed their product, Gloriosa Superba Seed, was exempted under Notification No.2/2017-Central Tax (Rate).
Key Issues
Whether the impugned order properly considered the classification of goods and the applicability of exemption notifications, and whether the petitioner was afforded adequate opportunity for a hearing.
Sections Cited
Notification No.2/2017-Central Tax (Rate), Notification No.1/2017 Central Tax (Rate)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.07.2023 CORAM THE HONOURABLE MRS. JUSTICE S.SRIMATHY and W.M.P.(MD)No.6159 of 2023
M/s.Way Irrigation Land Scapping, Rep. by its Proprietor Shri Thangavadivel Senthilkumar, Plot No.3196, VBN Complex, Dharapuram Main Road, Kallimanthaiyam, Dindigul District. ... Petitioner vs.
1)The Commissioner of CGST and Central Excise, Review / TRC Section, Head Quarters Office, Madurai. 2.The Assistant Commissioner of CGST and Central Excise, Dindigul-II Division, No.5 SI Complex, Race Course Road, Dindigul. 3.The Superintendent of CGST and Central Excise, Palani Range, Palani, Dindigul District. ... Respondents
Prayer:- Petition filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorari, to call for the records of the second respondent's impugned order of imposing interest and penalty for delayed 1/10 https://www.mhc.tn.gov.in/judis payment of delayed payment of GST in file No.C.No.IV/19/05/2022-GST- Adjn, dated 27.12.2022 and quash the same. For Petitioner : Mr.M.Sricharan Rangarajan Seni
The judgment continues below.
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