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AASAI SUPER TOBACCO vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
R.sivaraman
Res. Counsel
Hema Muralikrishnan

Petitioner / Applicant

AASAI SUPER TOBACCO
Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Aug 3, 2023
Order No.

W.P. No. 17639 of 2022 And W.M.P. No. 16912 of 2022

Citation

2023(8) TAXREPLY 7752
Original Order
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ORDER

ORDER The petitioner is aggrieved by the impugned Order-in-Original No: 01/2022-GST dated 19.05.2022 passed by the respondent. 2. By the impugned order dated 19.05.2022, the Assistant Commissioner of GST & Central Excise has confirmed the demand on the petitioner for short payment of compensation Cess for the period from July 2017 to November 2020 under Section 73(1) of Central Goods and Services Act, 2017 read with Section 11 of the Central Goods and Services (Compensation to States) Act, 2017. The petitioner has also been imposed with interest under Section 50 of the CGST Act, 2017 and further penalty of Rs. 1,84,578/- under Section 122(2)(a) of the Central Goods and Services Act, 2017. 3. The specific case of the petitioner is that the product which is subject matter of the dispute is Cut Tobacco or Manufactured Tobacco. The respondent has confirmed the demand without subjecting the product to testing and therefore there is a manifest of violation of principles of....

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