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2022 (6) TMI 278 - DELHI HIGH COURTJurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the amount, that was deposited respondents, although, given the taxable turnover generated by the petitioner, he was not exigible to tax, on the basis of wrong advise - HELD THAT:- The petitioner had identified the source from whom he purchased the goods - the taxable turnover of the petitioner was Rs.15 lakhs (approx), which, as noticed, is below the threshold limit of Rs.20,00,000/- fixed for tobacco products - the respondents had no jurisdiction to issue the impugned show cause notice and/or pass the impugned orders. Refund allowed with interest interest @6% (simple) per annum. - the respondents will ensure that the subject premises are de-sealed forthwith. Petition allowed.
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