Can a State GST Department make assessment and levy interest, Penalties on total turnover of assessee in Multiple States?

Yes, they did in Andhra Pradesh and assessee has to run from pillar to post for justice.

The horror of over stepping the jurisdiction in this case ↘️
🚨#BreakingNews: A new #TaxJustice battle is brewing! 💼 A brave bus operator across multiple Indian states took a stand against the 1st respondent (Deputy Commissioner, ST, Special Circle, Chittoor Division). Why? Because the taxman was overstepping his bounds! #GSTHorror 🚫👮‍♂️
📜 The operator had been slapped with an Assessment, Penalty & Interest order under the SGST & CGST Acts 2017. But there was a catch! 😲 The taxman wasn't playing fair - assessing total turnover from all states instead of each state's respective turnover. #TaxDispute 🌍💸
👀 Did you know? This wasn't the first round in this legal rodeo! 🐎 The previous Assessment Order (24.06.2020) was sent back because the taxman didn't give the operator a personal hearing. The law demands fairness, folks! #JusticePrevails ⚖️🏛️
😡 The operator didn't back down! He argued that the 2nd respondent was only authorized for inspection/auditing, not assessment. Yet, the order was passed by the 1st respondent! Seems like someone was too eager to collect, right? #Overreach #Accountability ✋🚧
🧩 The puzzle was missing a crucial piece! The turnover info obtained from third parties (ABHI BUS and RED BUS) was foggy 🌫️ Was it just for A.P. State, or did it include the other three states too? The taxman kept mum! #TransparencyMatters 👀🔍
🎉 #Victory! The Court threw out the Assessment Order! 🗑️ The operator now has a chance to show the correct turnover for each state. The 1st respondent was told to make a fresh assessment order after considering this new data. #FairPlay 🎯⚖️
👏 This story reminds us all: Stand up against unfair treatment, even if it's the taxman at your door! Stay strong, stay informed, and demand #TaxJustice! 💪 Keep watching this space for more #LegalDrama, and remember to share if you care! 💖 #KnowYourRights 🔄🔥
Title: JBT (Jai Bharat Travels) vs The Deputy Commissioner (ST), The Deputy Commissioner (ST) (Intelligence), The Assistant Commissioner (ST), State of Andhra Pradesh, The Union of India

Court: Andhra Pradesh High Court

Citation: Writ Petition No. 1588/2023

Dated: 09-May-2023

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More from @abhishekrajaram

May 19
Auto dealers want GST on two-wheelers reduced to 18%

Federation of Automobile Dealers' Association (FADA) has requested the GST Council to reduce GST on two-wheelers from 28% to 18%.

This is aimed at making two-wheelers more affordable and reviving demand in the industry.
Two-wheeler sales have declined by 20% from 13.3 lakh in 2018 to 10.7 lakh in 2022.

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May 19
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Justice takes time, but how much exactly? ⌛

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The appeal process shouldn't be a race against time, but a deep dive into the merits of the case! 🕵️‍♀️⚖️📅
• Case pertains to Section 107 of GST Laws, regarding delay in filing appeal. 📜

• The appellate authority dismissed the appeal as it was filed beyond the stipulated period of four months. ⏳

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May 18
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The procedure to deduct TCS on credit card foreign payments is as follows:

The credit card issuer will collect TCS at the rate of 20% from the credit card holder.
The credit card issuer will issue a TCS certificate to the credit card holder.
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The income tax department will refund the TCS to the credit card holder, if the credit card holder has any income tax liability.
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May 18
The government of India has announced that a 20% tax collected at source (TCS) will be levied on all credit card foreign payments made outside India, effective July 1, 2023. This move is expected to increase the government's revenue collection and curb the black money menace.
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May 18
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A vital process to maintain transparency and ensure legitimacy. #TaxLaw #GSTLaw
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The notice specifies a date for personal hearing and demands for necessary documents. #TaxLaw #GSTLaw
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A key principle as confirmed by Delhi High Court in the Bimal Kothari & M/s Curil Tradex cases. #TaxLaw #GSTLaw
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