2022 (12) TMI 817

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.... Y.V. Nandwana Mr. P.C. Sharma Mr. Aporvva Agarwal For the Respondent : Mr. R.P. Singh, AAG with Mr. Jaivardhan Singh Shekhawat Mr. Anand Sharma with Mr. Aditya Singh ORDER Heard counsel for the parties. The challenge in this writ petition is to the three assessment orders passed on 11.11.2022; two under the Goods & Services Tax Act, 2017 (for short 'GST'), and one under the Ra....

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....ew of the above, the sole issue which has been raised in this writ petition is whether the binded voter lists/slip in which the petitioner is trading is a book exempt under the head 4901, or is not a book and is liable to tax under the head 4911. The aforesaid issue requires consideration. Shri Anand Sharma, learned counsel for respondent Nos.1 and 2 & Shri R.P. Singh, learned Additional Adv....

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.... counter the above submissions, it has been argued that the above orders have been passed in violation of the principles of natural justice as certain documents were not supplied and that they are without jurisdiction inasmuch as the State cannot demand tax on behalf of the Central Government which accepts that the binded voter lists are in the nature of books and exempt from the tax. Be that a....