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ABHIJEET FERROTECH LIMITED vs. THE ASSISTANT COMMISSIONER (ST) & OTHERS
(Supreme Court)

Hon'ble Judges:

ANIRUDDHA BOSE
SUDHANSHU DHULIA
Pet. Counsel
Vikas Singh
Sandeep Bajaj
Soayib Qureshi
Res. Counsel
S Niranjan Reddy
Mahfooz Ahsan Nazki
K V Girish Chowdary

Petitioner / Applicant

ABHIJEET FERROTECH LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) & OTHERS
Court

SC (Supreme Court)

Date Feb 7, 2023
Order No.

CIVIL APPEAL NO(S)........ OF 2023 (Arising from SLP(C)No(s).867/2023)

Citation

2023(2) TAXREPLY 11949
Original Order
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ORDER

ORDER Leave granted. The appellant is aggrieved by an assessment order passed by the Assistant Commissioner (ST), Anakapalli Circle, Visakhapatnam Division, Andhra Pradesh made under Section 74(9) read with Rule 142(5) of the Goods and Services Tax Act and Rules made there under. In the assessment order, the dues of the appellant-assessee has been quantified to be Rs.4,03,67,26,846/- and interest of Rs.1,44,82,10,975/- as also penalty of Rs.4,03,67,26,846/- have been quantified. The appellant questions legality of the order and one of the grounds of challenge is that the Officer who had made the assessment order was not proper Officer and it should have been the Additional Commissioner or the Joint Commissioner. The High Court, however, rejected the writ petition on the ground of there being alternative remedy. What was argued before the High Court was on jurisdictional ground and it is not disputed on behalf of the respondent-State that the question raised was a jurisdi....

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