Abhijeet Ferrotech Limited Vs Assistant Commissioner (ST) & Ors. (Supreme Court of India)
In the case of Abhijeet Ferrotech Limited Vs Assistant Commissioner (ST) & Ors., the Supreme Court of India directed the High Court to address a crucial jurisdictional issue related to a GST assessment order. The appellant, Abhijeet Ferrotech Limited, challenged an assessment order issued by the Assistant Commissioner (ST) of Anakapalli Circle, Visakhapatnam, under Section 74(9) of the GST Act. The assessment quantified dues of Rs. 4,03,67,26,846/-, interest of Rs. 1,44,82,10,975/-, and a penalty of Rs. 4,03,67,26,846/-. The appellant argued that the order should have been issued by a higher authority, such as the Additional Commissioner or Joint Commissioner, instead of the Assistant Commissioner. The High Court initially dismissed the writ petition on the grounds of an alternative remedy being available. However, the Supreme Court set aside this decision, emphasizing that the High Court should have addressed the jurisdictional question as it is central to the controversy. The Supreme Court remanded the matter back to the High Court for expeditious adjudication on whether the Assistant Commissioner had the proper authority to issue the assessment order. The appeal was allowed on these terms, with no order as to costs, and any pending applications were disposed of.
