G.R. Thanasekar vs. The State Tax Officer

Facts

The petitioner, G.R. Thanasekar, filed a writ petition challenging an assessment order for the financial year 2018-2019, passed by the respondent, The State Tax Officer. The petitioner contended that the order was passed without providing a sufficient opportunity for a personal hearing, thus violating the principles of natural justice. The respondent argued that a show cause notice (DRC-01 dated 18.07.2024) was issued to the petitioner, and therefore, the assessment order was valid. The respondent also pointed out that the petitioner had an alternative appellate remedy under Section 107 of the GST Act, 2017, before the Deputy Commissioner (GST), Madurai, but had approached the High Court directly.

Held

The Court noted the submission by the learned Government Advocate that the petitioner has an available appellate remedy before the Deputy Commissioner (GST), Madurai, under Section 107 of the GST Act, 2017. Consequently, the writ petition was disposed of with liberty granted 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 insisting on the limitation period. The appellate authority was further directed to dispose of the appeal in accordance with the law within three months thereafter. The Court made no order as to costs. No specific finding was given on the merits of the petitioner's claim regarding the violation of natural justice or the validity of the assessment order, as the matter was remitted to the appellate authority.

Key Issues

1. Whether the assessment order dated 30.09.2024, passed by the respondent for the year 2018-2019, is liable to be quashed for being illegal, without jurisdiction, and in gross violation of the principles of natural justice, specifically for not providing a personal hearing to the petitioner? Petitioner's Contention: The petitioner argued that the assessment order was passed without affording them a sufficient opportunity, violating the principles of natural justice, and therefore, the impugned order should be set aside. The petitioner sought a direction to the respondent to re-do the assessment afresh after providing an opportunity for a personal hearing. Respondent's Contention: The respondent contended that a show cause notice (DRC-01 dated 18.07.2024) was issued to the petitioner, and thus, there was no need to interfere with the assessment order. The respondent also highlighted that the petitioner possessed an appeal remedy under Section 107 of the GST Act, 2017, before the Deputy Commissioner (GST), Madurai, and that the petitioner had approached the High Court directly without exhausting this remedy.