Can a State GST Department make assessment and levy interest, Penalties on total turnover of assessee in Multiple States?
Yes, they did in Andhra Pradesh and assessee has to run from pillar to post for justice.
The horror of over stepping the jurisdiction in this case ↘️
🚨#BreakingNews: A new #TaxJustice battle is brewing! 💼 A brave bus operator across multiple Indian states took a stand against the 1st respondent (Deputy Commissioner, ST, Special Circle, Chittoor Division). Why? Because the taxman was overstepping his bounds! #GSTHorror 🚫👮♂️
📜 The operator had been slapped with an Assessment, Penalty & Interest order under the SGST & CGST Acts 2017. But there was a catch! 😲 The taxman wasn't playing fair - assessing total turnover from all states instead of each state's respective turnover. #TaxDispute 🌍💸
👀 Did you know? This wasn't the first round in this legal rodeo! 🐎 The previous Assessment Order (24.06.2020) was sent back because the taxman didn't give the operator a personal hearing. The law demands fairness, folks! #JusticePrevails ⚖️🏛️
😡 The operator didn't back down! He argued that the 2nd respondent was only authorized for inspection/auditing, not assessment. Yet, the order was passed by the 1st respondent! Seems like someone was too eager to collect, right? #Overreach#Accountability ✋🚧
🧩 The puzzle was missing a crucial piece! The turnover info obtained from third parties (ABHI BUS and RED BUS) was foggy 🌫️ Was it just for A.P. State, or did it include the other three states too? The taxman kept mum! #TransparencyMatters 👀🔍
🎉 #Victory! The Court threw out the Assessment Order! 🗑️ The operator now has a chance to show the correct turnover for each state. The 1st respondent was told to make a fresh assessment order after considering this new data. #FairPlay 🎯⚖️
👏 This story reminds us all: Stand up against unfair treatment, even if it's the taxman at your door! Stay strong, stay informed, and demand #TaxJustice! 💪 Keep watching this space for more #LegalDrama, and remember to share if you care! 💖 #KnowYourRights 🔄🔥
Title: JBT (Jai Bharat Travels) vs The Deputy Commissioner (ST), The Deputy Commissioner (ST) (Intelligence), The Assistant Commissioner (ST), State of Andhra Pradesh, The Union of India
Court: Andhra Pradesh High Court
Citation: Writ Petition No. 1588/2023
Dated: 09-May-2023