M/S.S.R.M.Keerthika Agency vs. The State Tax Officer
Original PDF →Facts
The petitioner, M/s.S.R.M.Keerthika Agency, filed two writ petitions before the Madurai Bench of the Madras High Court challenging assessment orders passed by the respondent, the State Tax Officer, for the tax periods 2018-2019 and 2019-2020. The impugned orders, dated 15.07.2024, were issued along with summary orders in Form GST DRC-07. The petitioner contended that these orders were passed in gross violation of the principles of natural justice, specifically alleging a lack of sufficient opportunity to present their case. The respondent argued that show cause notices were issued on 26.02.2024 and 21.05.2024, and that the petitioner had an alternative remedy of appeal 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 Deputy Commissioner (State Tax) (GST Appeal), Madurai, under Section 107 of the GST Act, 2017. Consequently, the Court disposed of the writ petitions with liberty granted to the petitioner to approach the appellate authority. The petitioner was permitted to raise all grounds raised in the writ petitions 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, the appellate authority shall entertain the appeal without reference to the period of limitation and dispose of it in accordance with law within two months thereafter. No order as to costs was made.
Key Issues
1. Whether the assessment orders for the tax periods 2018-2019 and 2019-2020, passed by the respondent, are liable to be quashed for gross violation of the principles of natural justice, specifically for not providing sufficient opportunity to the petitioner, as per the provisions of the GST Act, 2017? The petitioner argued that the assessment orders were passed without affording sufficient opportunity, thus violating the principles of natural justice, and sought their quashing and a fresh assessment with a personal hearing. The respondent contended that show cause notices were issued on 26.02.2024 and 21.05.2024, and that the petitioner ought to have availed the statutory appeal remedy under Section 107 of the GST Act, 2017, before approaching the High Court.
Sections Cited
Section 107
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Before: and
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
These writ petitions are filed as against the assessment orders passed by the respondent herein for the assessment years 2018-2019 and 2019-2020, dated 15.07.2024. 2. The learned counsel appearing for the petitioner submits that the orders of assessment for the years 2018-2019 and 2019-2020 have been passed without providing sufficient opportunity to the petitioner, which according to the ____________ https://www.mhc.tn.gov.in/judis
W.P.(MD)Nos.6363 and 6364 of 2025 petitioner, is in violation to the principles of natural justice. Therefore, the orders impugned in these writ petitions, are liable to be set aside.
Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent submits that the impugned assessment orders have been passed after issuing show cause notices in DRC 01 to the petitioner on 26.02.2024 and 21.05.2024, respectively 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 appellate Deputy Commissioner (State Tax) (GST Appeal), Madurai, 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 (State Tax) (GST Appeal), Madurai, under Section 107 of the GST Act, 2017, these writ petitions are disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in these writ petitions in the appeal. In the event, if any appeal is filed within a period of two weeks from the ____________ https://www.mhc.tn.gov.in/judis
W.P.(MD)Nos.6363 and 6364 of 2025 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 two months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No
2025 Index : Yes / No smn2 To:- The State Tax Officer, Thirupparankundram Assessment Circle, Madurai. ____________ https://www.mhc.tn.gov.in/judis
W.P.(MD)Nos.6363 and 6364 of 2025 VIVEK KUMAR SINGH
, J.
smn2 Common order in W.P.(MD)Nos.6363 and 6364 of 2025 11.03.2025 ____________ 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.