Case Law Details
Bharat Sanchar Nigam Limited Vs Commissioner (Kerala High Court)
Introduction: The Kerala High Court recently delivered a judgment in the case of Bharat Sanchar Nigam Limited (BSNL) vs. Commissioner, Central GST and Central Excise. The court’s decision addressed an assessment order issued by the GST Commissioner and its implications for BSNL.
1. Background: BSNL, a prominent government-owned telecommunications company, filed a writ petition challenging an assessment order (referred to as Ext.P1) passed by the Commissioner, Central GST, and Central Excise.
2. Legal Remedy: The court observed that BSNL had the option to seek legal remedy through an appeal under Section 86(1) of the Finance Act, 1994. However, the court’s role was not to delve into the merits of the case but to determine if there were any jurisdictional errors that warranted its interference.
3. Assessment Order: The assessment order in question was characterized as detailed, indicating that the assessing authority had conducted a thorough evaluation. The court, after reviewing the order, concluded that there were no jurisdictional errors that would necessitate intervention through a writ petition.
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