Tvl. Jr Prince Mall (Opc) Private Limited vs. The Deputy Commercial Tax Officer

Held

The Court noted Notification No.06/2023-Central Tax, which stipulated that all Best of Judgment assessment orders passed under Section 62 of the CGST Act against assessees would be withdrawn if the assessee filed their GST Return along with applicable interest and late fee on or before June 30, 2023. Considering this notification and the petitioner's submission that the amounts had been paid, the Court disposed of the writ petition. The petitioner was directed to file a necessary application to the concerned authority, who was then to consider it in light of the aforementioned notification and pass orders within six weeks from the date of receiving a copy of the Court's order. The Court did not make any specific finding on the alleged violations of natural justice or statutory provisions, as the matter was resolved based on the subsequent notification and payment.

Facts

The petitioner, Tvl. JR Prince Mall (OPC) Private Limited, filed a writ petition challenging a Best of Judgment assessment order passed by the Deputy Commercial Tax Officer, Sivagangai, for the financial year 2022-2023. The impugned order was issued in Form GST ASMT-13 and Form GST DRC-07, with reference number ZD331022015834X, dated 14.10.2022. The petitioner contended that the assessment order was passed in gross violation of the principles of natural justice and statutory provisions. The petitioner also stated that the amounts due had been paid even before the filing of the writ petition.

Key Issues

1. Whether the Best of Judgment assessment proceedings initiated by the Respondent, culminating in the order dated 14.10.2022, were passed in gross violation of the Principles of Natural Justice and statutory provisions of the TNGST/CGST Act, 2017? Petitioner's Contention: The petitioner argued that the assessment order was passed in violation of natural justice and statutory provisions. They also stated that the amounts had been paid prior to the filing of the writ petition. Respondent's Contention: The judgment does not record any specific contentions from the respondent. However, the Court took into consideration a notification issued by the revenue.