2025 (7) TMI 688 - HC - GST

Short payment of liability as ascertained by the concerned officer - appropriate opportunity of hearing provided or not - HELD THAT - The petitioners agitate re-fixation of classification of services provided by the petitioners which is a question of fact and has to be decided on the basis of documents and as such there is an alternative remedy to put forth his grievances. The petition is disposed off with the liberty to approach the appropriate forum.

Summary

The Calcutta High Court, through Rajarshi Bharadwaj, J., addressed a writ petition challenging the Deputy Commissioner of State Tax's order dated 16th July 2024, which imposed GST at 18% on the petitioners. The petitioners contended that their services fall under Heading 9965 (Goods Transport Agency Service) and relied on Section 61 of the GST Act and Instruction No. 2/2022 GST to argue that the assessing officer exceeded jurisdiction. The State countered that the petitioners had short paid their liability and were given a proper hearing; the order is appealable under Section 107 of the GST Act. The Court held that classification disputes constitute questions of fact to be decided on evidence and noted the availability of an alternative remedy. Consequently, the writ petition (W.P.A. 28448 of 2024) was disposed of with liberty to approach the appropriate forum. The Court stated, "There shall be no order as to costs."