M/S.R P Travels vs. The State Tax Officer

Facts

The petitioner, M/s. R P Travels, represented by its Proprietor, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an assessment order dated 26.04.2024, passed by the respondent, the State Tax Officer, Madurai (Rural) East Assessment Circle, for the assessment year 2018-2019. The petitioner contended that the assessment order was passed in violation of the principles of natural justice, as they were not provided with sufficient opportunity to be heard. The respondent argued that a show cause notice (DRC-01) was issued on 28.12.2023, followed by reminders, and that the petitioner had an alternative appeal remedy under Section 107 of the GST Act, 2017.

Held

The Court noted the submission by the learned Government Advocate that the petitioner has an available appeal remedy before the Deputy Commissioner (ST) (Appeal), Madurai, under Section 107 of the GST Act, 2017. Consequently, the Court disposed of the writ petition by granting the petitioner liberty to approach the appellate authority. The petitioner was permitted to raise all grounds raised in the writ petition before the appellate authority. The Court directed that if an appeal is filed within two weeks from the date of receipt of the order, the appellate authority shall entertain the appeal without reference to the period of limitation and dispose of it in accordance with law within three months thereafter. No order as to costs was made.

Key Issues

1. Whether the assessment order dated 26.04.2024, passed by the respondent for the assessment year 2018-2019, is liable to be quashed for being in violation of the principles of natural justice, specifically Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017, due to insufficient opportunity of personal hearing afforded to the petitioner? Petitioner's contention: The petitioner argued that the assessment order was passed without providing sufficient opportunity, thus violating the principles of natural justice and making the order liable for setting aside. Respondent's contention: The respondent contended that a show cause notice was issued on 28.12.2023, followed by reminders, and that the petitioner had an available appeal remedy under Section 107 of the GST Act, 2017, and therefore, the writ petition should not be entertained.