M/S. Mps Pari Construction vs. The State Tax Officer V

Facts

The petitioner, M/s. MPS Pari Construction, filed a writ petition challenging an assessment order dated 05.06.2024 passed by the first respondent (State Tax Officer – V) and a summary order dated 05.06.2024 in Form GST DRC-07 passed by the second respondent (Commercial Tax Officer). The petitioner contended that these orders were passed for the assessment year 2023-2024 without providing sufficient opportunity, violating the principles of natural justice. The respondents argued that a show cause notice in DRC 01 was issued on 16.03.2024 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 appeal remedy before the Deputy Commissioner (ST) (GST Appeal), Tiruchirapalli, under Section 107 of the GST Act, 2017. Consequently, the writ petition was disposed of by granting liberty to the petitioner to approach 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 it without reference to the period of limitation. The appellate authority is further directed 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.

Key Issues

1. Whether the assessment order and summary order were passed in gross violation of the principles of natural justice due to insufficient opportunity provided to the petitioner? (Question of law and fact, turning on principles of natural justice and procedural fairness under the GST Act, 2017). Petitioner's Argument: The assessment order for the year 2023-2024 was passed without providing sufficient opportunity to the petitioner, thus violating the principles of natural justice and rendering the impugned order liable to be set aside. Respondents' Argument: A show cause notice in DRC 01 was issued to the petitioner on 16.03.2024, indicating that due process was followed. The petitioner has an available statutory appeal remedy under Section 107 of the GST Act, 2017, and should have availed it instead of approaching the High Court directly.