The taxpayer had filed the relevant GSTR-3B returns with late fee and argued that no tax or interest was payable because the returns related to exempted turnover.

A service tax demand cannot be sustained without first examining the taxpayer’s claim that the turnover arose from trading in farm products and whether such turnover was taxable.

RCS’s unreasoned winding-up order, passed without complying with statutory requirements or affording fair hearing, was arbitrary and violative of Article 14