O.S.Hameed Sons vs. Deputy State Tax Officer St 2

Facts

The petitioner, O.S. Hameed & Sons, represented by its partner S. Navas Ahamed, filed a writ petition challenging an assessment order dated January 22, 2025, passed by the Deputy State Tax Officer, Nagercoil. The assessment pertains to the year 2020-2021. The petitioner contends that the assessment order was passed in violation of the principles of natural justice, as they were not afforded sufficient opportunity to submit a reply to the notice and participate in a personal hearing. The respondent argued that a show cause notice was issued on November 25, 2024, followed by reminders, and that the petitioner has an alternative appellate 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 appellate remedy before the Deputy Commissioner (ST) (Appeal), Tirunelveli, under Section 107 of the GST Act, 2017. Consequently, the writ petition was disposed of with a direction to the petitioner to approach the appellate authority. The Court granted liberty to the petitioner to raise all grounds raised in the writ petition before the appellate authority. The appellate authority was directed to entertain the appeal if filed within two weeks from the date of receipt of the order, without reference to the period of limitation, and to dispose of the appeal in accordance with law within three months thereafter. The Court did not decide on the merits of the petitioner's claim regarding the violation of natural justice or the legality of the assessment order.

Key Issues

1. Whether the assessment order dated January 22, 2025, passed by the respondent is illegal, arbitrary, without jurisdiction, and in violation of the principles of natural justice, as contended by the petitioner? The petitioner argues that the assessment was made without providing sufficient opportunity to submit a reply and attend a personal hearing, thus violating natural justice. The respondent contends that a show cause notice was issued on November 25, 2024, followed by reminders, and that the petitioner has an available appeal remedy under Section 107 of the GST Act, 2017, and therefore, the writ petition should not be entertained. The respondent did not explicitly argue against the violation of natural justice but rather pointed to the procedural steps taken and the availability of an appeal.