Seethalakshmi Rice Mill Vs State Tax Officer
Date: November 10, 2022
Subject Matter
Facebook post in 2019 cannot be a material for completing assessment against the petitioner for FY 2017-18
Summary
A reading of Ext.P6 order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that…
The petitioner has approached this Court being aggrieved by Ext.P6 order of assessment dated 19.07.2022 under the provisions of the CGST / SGST Acts, completing the assessment for assessment year 2017-18, treating the product of the petitioner as a branded item, for determining the rate of tax. 2. The learned counsel appearing for the petitioner states that the petitioner had not started the busin…