Ashan Khan Contractor Vs Assistant Commissioner State Goods & Services Tax (Uttarakhand High Court)
The Petitioner preferred the writ petition before Hon’ble HC being aggrieved by the adjudication order denying benefit of concessional rate of tax applicable on the supplies made by the Petitioner to the specified recipients. However, the concessional rate on supplies under consideration was withdrawn from an intervening period i.e. 18 July 2022 in the present case.
The Court analysed the facts of the case, appliable notification and held that the supplies made by the contractor upto the date of issuance of notification i.e. 18 July 2022 are entitled to the benefit of concessional rate of tax.
Accordingly, the Hon’ble Court held that the above oversight of concessional rate is an error apparent on the face of the record and the Court is of the considered opinion that the issue could be resolved by reserving liberty to the petitioner to prefer a rectification application, as provided under section 161 of the GST Act, 2017.
The Court further allowed a time of 15 days from the date of receipt of a copy of the order for filing of application under Section 161 of the CGST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
