2025 (3) TMI 164 - HC - GST

Writ dismissed: GST assessment under s.73 upheld; prior VAT/service tax exemptions do not entitle GST exemption or s.107 appeal available

HC dismissed the writ petition challenging an assessment under s.73 of the GST Act, 2017, holding that the petitioner's prior exemptions under VAT and ... Challenge to assessment issued u/s 73 of the Goods and Services Tax Act, 2017 - petitioner, a statutory body under the Kerala Khadi & Village Industries Board Act, claimed exemption from GST based on previous exemptions from VAT and service tax - HELD THAT:- It is opined that notwithstanding the nature of services being carried out by the petitioner, the GST Act does not provide any exemption nor a “zero rated tax” for the products of the petitioner. In such circumstances, the claim for exemption based on the earlier statutes cannot have any legal basis. Further, there cannot be any estoppel against a statute. Since concededly, the taxing provisions of the GST Act is applicable to the petitioner, the contentions based on the earlier statutes have no bearing. Since Ext.P5 assessment order can be appealed before the Appellate Authority as provided under Section 107 of the Central Goods and Services Tax Act, 2017, this Court is of the view that the petitioner ought to be relegated to pursue such remedies. Conclusion - Reserving the liberty of the petitioner to pursue the statutory remedies against Ext.P5, this writ petition is dismissed. The Kerala High Court dismissed a writ petition challenging an assessment order issued under the Goods and Services Tax Act, 2017. The petitioner, a statutory body under the Kerala Khadi & Village Industries Board Act, claimed exemption from GST based on previous exemptions from VAT and service tax. The court held that the GST Act does not provide any exemption for the petitioner's products, and previous statutes cannot be relied upon for exemption. The court also noted that representations submitted by the petitioner were not filed before competent statutory authorities. The court directed the petitioner to appeal the assessment order before the Appellate Authority under the Central Goods and Services Tax Act, 2017. The writ petition was dismissed, allowing the petitioner to pursue statutory remedies against the assessment order.