Abhijeet Ferrotech Limited Vs Assistant Commissioner (ST)
Date: February 7, 2023
Subject Matter
Assessment order purportedly issued by an improper officer: HC directed to decide on the jurisdictional issue
Summary
The appellant challenged an assessment order issued by the Assistant Commissioner which quantified significant dues, interest, and penalties against them. The appellant contended that the assessment order was invalid as it was issued by a purportedly…
FULL TEXT OF THE SUPREME COURT JUDGMENT/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…