Syed Mohamed Pattani vs. The Deputy State Tax Officer
Original PDF →Facts
The appellant, Syed Mohamed Pattani, filed a Writ Petition (W.P.(MD)No.24926 of 2024) challenging an order passed by the respondent, The Deputy State Tax Officer, Sengottai Assessment Circle. The Writ Court, by an order dated 22.10.2024, dismissed the Writ Petition. However, the Writ Court granted the writ petitioner liberty to avail the statutory remedy under Section 107 of the GST Act. The respondent did not object to this liberty being granted. Despite this liberty, the appellant filed the present Writ Appeal (W.A.(MD)No.549 of 2025) without first availing the statutory remedy.
Held
The Court held that the Writ Appeal is not maintainable. The reasoning is that the Writ Court, while dismissing the Writ Petition, had specifically granted liberty to the appellant to avail the statutory remedy under Section 107 of the GST Act. This liberty was not objected to by the respondent. However, the appellant chose to file a Writ Appeal instead of pursuing the statutory remedy. Therefore, the Court found no reason to entertain the Writ Appeal. The ratio decidendi is that a party should exhaust statutory remedies before approaching the High Court through a writ appeal, especially when such a remedy has been explicitly granted and not pursued. The operative direction was to dismiss the Writ Appeal, with liberty granted to the appellant to avail the statutory remedy.
Key Issues
1. Whether the present Writ Appeal is maintainable when the appellant has not availed the statutory remedy granted by the Writ Court under Section 107 of the GST Act? The appellant's contention is that they have filed the present Writ Appeal. The respondent's contention, as recorded by the Court, is that the appellant has not availed the statutory remedy under Section 107 of the GST Act, which was granted by the Writ Court, and has instead filed this appeal. The respondent did not object to the liberty granted by the Writ Court in the earlier proceedings.
Sections Cited
Section 107
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Cause title — parties, addresses and appearances
JUDGMENT [Judgment of the Court was delivered by J.NISHA BANU, J.] This Writ Appeal is directed against the order of this Court dated 22.10.2024 made in W.P.(MD)No.24926 of 2024. 2.Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent and perused the materials available on record, particularly, the impugned order passed by the Writ Court. 3.On perusal of the impugned order, it is seen that while dismissing the Writ Petition, the Writ Court granted liberty to the writ petitioner to avail statutory remedy under Section 107 of the GST Act, which was not objected by the learned Government Advocate for the respondent in the Writ Petition. However, without availing the statutory remedy, the writ petitioner has filed this Writ Appeal. https://www.mhc.tn.gov.in/judis Therefore, this Writ Appeal is dismissed, granting liberty to the appellant to avail statutory remedy. No costs. Consequently, connected miscellaneous petition is closed. [J.N.B., J.] & [S.S.Y., J.]
2025 NCC : Yes / No Index : Yes / No Yuva To The Deputy State Tax Officer, Sengottai Assessment Circle, Office of the State Tax Officer, Sengottai, 126A/New No.43/1, Sengottai-Kollam Main Road, Tamil Nadu, PIN-627 809. https://www.mhc.tn.gov.in/judis J.NISHA BANU, J. AND S.SRIMATHY, J. Yuva
2025 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.