Case Details
Case Title: Amex Services & Anr. v. Deputy Commissioner, State Tax, Asansol Charge & Ors.
Court: Calcutta High Court
Petition Number: WPA 28448 of 2024
Date of Judgment: 13 December 2024
Category of Dispute: Classification of services under GST
Relevant Sections: Section 61 & Section 107 of the CGST Act, Instruction No. 2/2022 GST
Facts (Para 23, 09)
The petitioners, Amex Services, challenged an assessment order dated 16 July 2024 passed by the Deputy Commissioner of State Tax, Asansol. The assessing officer levied GST at 18%, while the petitioners contended that their services fell under Heading 9965 as Goods Transport Agency (GTA) services, attracting a different rate. They relied on Section 61 of the CGST Act and Instruction No. 2/2022 GST to argue that the officer acted beyond jurisdiction.
Dispute (Paras 23, 09)
The central issue was whether the services rendered by the petitioners were correctly classified under GTA services, and whether the officer was justified in reclassifying them to impose GST @18%. The petitioners asserted lack of jurisdiction and misapplication of law, while the State argued that adequate opportunity of hearing was given, and the petitioners short-paid liability.
Observations (Paras 23, 09)
The Court noted that classification of services is a matter of fact and requires examination of documents, which cannot be adjudicated in writ jurisdiction. Since the order was appealable under Section 107, the petitioners had an effective alternative remedy. The Court emphasized that disputes on reclassification fall squarely within the domain of statutory appellate authorities.
Judgment (Paras 23, 09)
The High Court disposed of the writ petition, granting liberty to the petitioners to approach the appellate forum under Section 107. No costs were awarded. The Court directed that all parties act on the server copy of the order downloaded from the official website.
Cases Referred – Summary Table
| Case Name | Citation | Verdict |
|---|---|---|
| No external cases cited | – | – |
Between Fine Lines
This judgment reinforces that classification disputes under GST—such as whether a service qualifies as GTA—are questions of fact requiring detailed examination of records. Taxpayers must use the appellate mechanism under Section 107 rather than invoking writ jurisdiction. For industry, the takeaway is clear: classification and rate disputes should be pursued through statutory appeals, not constitutional writs.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
