2024 (9) TMI 1346 - HC - GST

Levy of Cess while calculating the applicable tax under section 129 (1) (a) of the KGST and CGST Act - contention regarding the levy of Cess was not raised before JCCT (Appeals) - HELD THAT - Since the ground regarding the levy of Cess is raised for the first time before this Court hence, in my opinion, an opportunity may be accorded for the petitioner to raise this as a ground before the Joint Commissioner of Commercial Taxes (Appeal). Therefore, the matter requires a remand. The Writ of Certiorari is ordered. The order dated 17.09.2021 passed by the Joint Commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubli in Appeal No. GST-05/2019-20 vide Annexure-A is quashed. The matter is remanded to the Joint Commissioner of Commercial Taxes (Appeals) permitting the petitioner to raise the ground regarding the levy of Cess. All other contentions are kept open - Petition allowed by way of remand.

Summary

The High Court remanded the matter to the Joint Commissioner of Commercial Taxes (Appeals) for fresh consideration regarding the levy of Cess. The order dated 17.09.2021 was quashed, and the petitioner was permitted to raise the ground of Cess. The Writ Petition was allowed and remanded.