Sri Ganapathi Pandi Industries vs Assistant Commissioner (State Tax)
The petitioner challenged assessment orders passed under the State GST Act on the ground of lack of jurisdiction and violation of principles of natural justice. The factual background showed that common issues were involved in a large batch of writ petitions.
The Court held that assessments passed without adherence to statutory procedure and without granting proper opportunity are unsustainable. The impugned orders were set aside with liberty to the authorities to proceed afresh in accordance with law.
Other Case Law
Central GST Delhi–III v. Delhi International Airport Ltd.
Levy of Service Tax on User Development Fee Collected by Airport Operators
The appeals were filed by the service tax authorities against orders of the Cust...
Read MorePepperfry Limited vs Union of India & Ors
Validity of GST proceedings identical to earlier decided matter
The petitioner challenged a GST adjudication order on grounds identical to those...
Read MoreCommissioner of CGST & Central Excise vs Alkem Laboratories Ltd.
Recovery of refund sanctioned based on binding Supreme Court judgment
The Revenue challenged the order of the CESTAT setting aside recovery proceeding...
Read More