Tvl. Dra.Sp.Vm. Joint Venture vs. The State Tax Officer
Original PDF →Facts
The petitioner, DRA.SP.VM.Joint Venture, filed a writ petition challenging an assessment order dated July 23, 2024, and a subsequent rectification order dated October 14, 2024, passed by the respondent, the State Tax Officer, Ramanathapuram Assessment Circle. These orders pertain to the financial year 2023-24. The petitioner contended that these orders were passed without providing sufficient opportunity, violating principles of natural justice. The respondent argued that a show cause notice (DRC-01) was issued on February 27, 2024, and that the petitioner has an alternative appellate remedy under Section 107 of the GST Act, 2017.
Held
The Court noted the respondent's submission that an appeal remedy is available to the petitioner under Section 107 of the GST Act, 2017. Consequently, the Court disposed of the writ petition with liberty granted to the petitioner to approach the appellate authority. The petitioner was permitted 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, irrespective of the period of limitation, and to dispose of the appeal in accordance with law within one month thereafter. The Court did not decide on the merits of the petitioner's claim regarding violation of natural justice.
Key Issues
1. Whether the assessment order and rectification order for the year 2023-24 were passed in violation of the principles of natural justice by not providing sufficient opportunity to the petitioner? (Question of law and fact, turning on principles of natural justice and procedural fairness under GST law). Petitioner's argument: The assessment and rectification orders were passed without affording adequate opportunity, thus being illegal and devoid of merits. The petitioner sought to quash these orders and direct a fresh assessment. Respondent's argument: A show cause notice was issued, and the petitioner has an available statutory remedy of appeal under Section 107 of the GST Act, 2017, before the Deputy Commissioner (ST) (GST Appeals). The respondent argued that the petitioner should have availed this remedy instead of directly approaching the High Court.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER This writ petition is filed challenging the assessment order passed by the respondent, for the Assessment Year 2023-2024. 2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
The learned counsel appearing for the petitioner submits that the order of assessment and the rectification order for the year 2023-2024 have been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Therefore, the orders impugned in this writ petition are liable to be set aside.
Mr.K.Jeyaseelan, learned Government Advocate appearing for the respondent submits that the impugned assessment order has been passed after issuing show cause notice in DRC 01 to the petitioner on 27.02.2024 and therefore, there is no need to interfere with the impugned orders. He further submits that the petitioner is having an appeal remedy before the Deputy 2/4 https://www.mhc.tn.gov.in/judis Commissioner (ST) (GST Appeals), Ramanathapuram, under Section 107 of the GST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.
Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the Deputy Commissioner (ST) (GST Appeals), Ramanathapuram, under Section 107 of the GST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the appellate authority shall entertain the appeal without reference to the period of limitation and dispose of the same in accordance with law, within a period of one month thereafter. There shall be no order as to costs. 02.04.2025 NCC : Yes/No (4/4) Index : Yes / No sm 3/4 https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH, J. sm TO:-
The State Tax Officer, Ramanathapuram Assessment Circle, Ramanathapuram. Order made in W.P.(MD)No.5023 of 2025 (4/4) Dated: 02.04.2025 4/4 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.