M/S. Skipper Limited vs. State Of U.P. And 2 Others
Held
The Court held that the impugned order was in the nature of an assessment of tax liability and penalty. It found that an alternative and efficacious remedy was available to the petitioner under Section 107 of the GST Act.
Facts
The petitioner challenged an order demanding tax liability and imposing penalty, arguing it was beyond the jurisdiction of the authority under Section 129 of the GST Act and that their reply to the show-cause notice was not considered. The petitioner also contended that penalty should have been imposed under Section 122.
Key Issues
Whether the writ petition was maintainable when an alternative remedy under Section 107 of the GST Act was available. Whether the authority had exceeded its jurisdiction in passing an order of tax liability and penalty under Section 129 proceedings.
Sections Cited
Section 129, Section 122, Section 107, Section 73, Section 74
AI-generated summary — verify with the full judgment below
Court No. - 34 Case :- WRIT TAX No. - 414 of 2020 Petitioner :- M/S. Skipper Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- C.S.C.
Hon'ble Mrs. Sunita Agarwal,J.
Hon'ble Ajay Bhanot,J.
The petitioner herein is aggrieved by the order dated 03.07.2020 passed by the Assistant Commissioner, Mobile Squad, Mughal Sarai, Chandauli. The order demands the tax liability of the petitioner and also imposes a penalty.
The submission of learned counsel for the petitioner is that the order is beyond jurisdiction, inasmuch as, the proceedings are culminated in the impunged order dated 03.07.2020, arose out of Section 129 of the U.P. Goods and Services Tax Act, 2017.
The submission is that the authority has exceeded its jurisdiction, inasmuch as, tax liability cannot be determined in proceedings taken under Section 129 of the G.S.T. Act.
He further submits that a show-cause notice for fixation of tax liability was issued to the petitioner on 04.06.2020. The petitioner refuting the contents of the notice and also his liability contemplated under the aforesaid notice, submitted a reply on 19.06.2020.
It is contended that the aforesaid
The judgment continues below.
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