M/S. Viha Hotels Private Limited vs. The Assistant Commissioner Of GST And Central Excise
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Before: and
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent.
The petitioner has filed this Writ Petition against the impugned order dated 30.01.2025 passed by the respondent.
The argument of the petitioner is that the impugned order has been passed without juri iction and contrary to the show cause notice issued to the petitioner. 2/6 https://www.mhc.tn.gov.in/judis
That apart, it is submitted that the petitioner has paid the disputed tax long before the issuance of the show cause notice together with the interest and therefore, imposition of the penalty on the petitioner under Section 11(4) of the CGST Act, 2017 is not acceptable. Hence, the impugned order is liable to be set aside.
The learned counsel for the petitioner attempted to explain the case by filing three tables in respect of the demand regarding which tax and interest has already been paid by the petitioner. The surviving issue is only regarding the levy of penalty under Section 74 of the GST Act, 2017, as extended period of limitation has been invoked.
It is the further case of the petitioner that the petitioner is entitled to the refund of the amount that has been paid. Therefore, it is not in the question of imposition of penalty, as the petitioner is entitled to refund of the amount that has been paid by the petitioner on three issues, which were adjudicated in the impugned order. 3/6 https://www.mhc.tn.gov.in/judis
It is the further case of the petitioner that the consolidated show cause notice issued for the period between 2017-18 and 2021-22. However, the demand that has been confirmed for the period of 2017-18 alone. There are several disputed questions of fact which were required a detailed analysis by the Appellate Authority. Hence, this Court is really concerned with the juri iction and the decision making process and not with the decision taken in the impugned order. As such, I find no merits in the present Writ Petition.
Hence, it is for the petitioner to file statutory appeal under Section 107 of GST Act, 2017 before the Appellate Authority.
At this stage, the learned counsel for the petitioner also submits that the petitioner has filed a statutory appeal today, but has withdrawn the same. Since this Court is of the view that the appeal is maintainable, the petitioner is permitted to re-file the appeal within a period of 15 days from the date of receipt of a copy of this order. The petitioner shall comply with the requirements of the respective GST enactments as in force along with the application. 4/6 https://www.mhc.tn.gov.in/judis
This writ petition is dismissed, with the above liberty. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 09.06.2025 Internet : Yes / No apd To The Assistant Commissioner of GST and Central Excise, Tanjavur Division, Ponnagar, Medical College Road, Tanjavur - 613007. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2025 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.