M/S.Odessey vs. The Assistant Commissioner (St) (Fac)

Facts

The petitioner, M/s.Odessey, represented by its Proprietor Jeyasudha, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an assessment order dated 28.12.2023, issued by the Assistant Commissioner (ST) (FAC), Madurai Rural (South) Assessment Circle, for the assessment year 2017-18. The petitioner contended that the assessment order was passed without providing sufficient opportunity, violating the principles of natural justice. The respondent revenue authority argued that a show cause notice was issued on 29.09.2023, followed by a reminder on 21.12.2023, 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 possesses an appeal remedy before the appellate Deputy Commissioner (ST) (GST Appeal), Madurai, under Section 107 of the TNGST Act, 2017. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to approach the appellate authority. The petitioner was permitted to raise all grounds argued in the writ petition before the appellate authority. The Court further directed that if an appeal is filed within two weeks from the date of receipt of the order, it shall be entertained by the appellate authority without reference to the period of limitation. The appellate authority was directed to dispose of the appeal in accordance with law within four months thereafter. No order as to costs was made.

Key Issues

1. Whether the assessment order dated 28.12.2023, issued by the respondent for the assessment year 2017-18, is liable to be quashed for violation of the principles of natural justice, specifically for not providing sufficient opportunity to the petitioner? Petitioner's contention: The petitioner argued that the impugned assessment order was passed without affording them adequate opportunity, thereby violating the principles of natural justice, and thus the order is liable to be set aside. Respondent's contention: The respondent contended that a show cause notice was issued on 29.09.2023, followed by a reminder on 21.12.2023, indicating that an opportunity was provided. The respondent further argued that the petitioner has an efficacious alternative remedy of appeal before the appellate Deputy Commissioner (ST) under Section 107 of the GST Act, 2017, and therefore, the writ petition should not be entertained.