M/S Srinivasa Rice Mill vs. The Assistant Commissioner (State Taxes)
Held
The High Court allowed the Writ Petition, setting aside the impugned assessment order dated 19.09.2019. The Court reasoned that to provide a quietus to the issue and enable the petitioner to raise its objections for consideration by the authorities, it was appropriate to permit the petitioner to file its explanations. The petitioner was granted two weeks from the date of receiving the order to file its objections/explanation. Upon filing, the respondents were directed to verify the same and pass appropriate orders in accordance with law after affording a hearing to the petitioner. The petitioner was explicitly permitted to raise all contentions made in the Writ Petition during this process. No coercive action was to be taken against the petitioner until this exercise was completed. The benefit of this order was contingent on the petitioner availing the opportunity to file explanations within the stipulated period.
Facts
The petitioner, a mill, filed a Writ Petition challenging an assessment order passed by the primary authority under the Andhra Pradesh Goods and Services Tax Act. The impugned order levied GST on custom milling charges. The petitioner admitted receiving a show cause notice but failed to file objections, assuming its associations had done so. The High Court, aiming to resolve the issue and allow the petitioner to present its objections, decided to permit the petitioner to file its explanations.
Key Issues
1. Whether the petitioner should be allowed to file objections/explanations after the assessment order has been passed, despite initially failing to do so, under the Andhra Pradesh Goods and Services Tax Act. Petitioner's contention: The petitioner argued that it did not file objections due to a misunderstanding that its associations had already submitted them. It sought an opportunity to present its case on merits. Revenue's contention: The judgment does not record any specific contentions from the revenue or state.
Sections Cited
Andhra Pradesh Goods and Services Tax Act
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE RAKESH KUMAR AND THE HON’BLE SRI JUSTICE A.V.SESHA SAI
WRIT PETITION No.20128 of 2019
ORDER: (Per Hon’ble Sri Justice A.V.Sesha Sai)
Heard learned counsel for the petitioner and learned Government Pleader for Commercial Taxes.
This matter arises under the Andhra Pradesh Goods and Services Tax Act. In this Writ Petition, challenge is to the order of assessment passed by the primary authority. By way of the impugned order, the authorities have levied G.S.T. on custom milling charges. A reading of the affidavit filed in support of the Writ Petition reveals that though the petitioner-Mill received show cause notice, it did not file objections under the impression that its associations might have filed the explanations/objections, opposing the levy. Though a number of other contentions have been raised in the Writ Petition, this Court, in order to put a quietus for the issue and to enable the petitioner to raise its objections for consideration of the authorities and to invite orders on merits, deems it appropriate to permit the petitioner to file its explanations.
For the aforesaid reasons, the Writ Petition is allo
The judgment continues below.
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