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The learned Single Judge has relegated the assessee to file its reply to the show-cause notice issued by the Deputy Commissioner. In an intra-court appeal, the jurisdiction which the Appellate Court exercises is extremely limited. As the learned Single Judge is not a court subordinate, interference by a Division Bench, in an intra-court appeal, would be justified only if the order under appeal suffers from a patent illegality.

Circular dated 02.01.2018 issued by State VAT Department– The petitioner, a cement manufacturing unit sought directions to quash the Circular issued by the Commissioner, State Tax Uttarakhand dated 02.01.2018, holding that it is not in line with the sole condition flowing from the notification dated 29.12.2017. Further, sought directions for prohibiting the respondents from taking any coercive steps, in furtherance of the notice dated 28.04.2018 and Circular dated 02.01.2018. The learned Single Judge dismissed the writ without venturing into the merits of the matter and directed the petitioner to file reply to the show-cause notice dated 28.04.2018. Aggrieved thereby, the present appeal preferred. The petitioner submitted that circular restricts the scope of the notification dated 29.12.2017.
Held that:- The Hon’ble High Court dismissed the appeal and on the request of the petitioner granted further time to submit reply to the SCN. The applicant would submit reply within two weeks and the respondent shall examine the applicant’s claim on its merits.—Shree Cement Limited Vs State of Uttarakhand & Others [2019] 12 TAXLOK.COM 113 (Uttarakhand)