Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]

In a major setback to Bharat Sanchar Nigam Limited (BSNL), the Kerala High Court upheld the assessment order passed by the GST Commissioner.

The petitioner has approached the High Court against the assessment order for which it has been set free to seek remedy by appeal under Section 86(1) of the Finance Act, 1994.

Section 86 of the Finance Act deals with appeals to appellate Tribunals and it states that an assessee aggrieved by an order passed by a Principal Commissioner of Central Excise or Commissioner of Central Excise under section 73 or section 83A by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order within three months of the date of receipt of the order.

The Court while dealing with the case noted that on perusal of the assessment order which is quite detailed, the Court does not find that the assessing authority has committed any jurisdictional error which requires interference by the Court in the writ jurisdiction.

A Single Bench of Justice Dinesh Kumar Singh observed that “Therefore, without entering into the merits of the case, the present writ petition is dismissed with liberty to the petitioner to approach the appellate authority/Tribunal against the assessment order. If the appeal is filed, the appellate authority should proceed hearing of the appeal in accordance with law and dispose of the same expeditiously.

To Read the full text of the Order CLICK HERE

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