Tvl Nirman Enconprojects Private Limited vs. The State Tax Officer
Original PDF →Facts
The petitioner, Tvl.Nirman Enconprojects Private Limited, filed a writ petition before the Madurai Bench of the Madras High Court challenging an assessment order dated 22.12.2023, passed by the respondent, the State Tax Officer, Nanguneri Assessment Circle. The assessment order pertains to the financial year 2017-2018. The petitioner contended that the assessment order was passed without providing sufficient opportunity, violating principles of natural justice. The respondent argued that a show cause notice was issued on 29.09.2023 and that the petitioner has an alternative remedy of appeal under Section 107 of the GST Act, 2017.
Held
The Court noted the submission of the learned Government Advocate that the petitioner has an available appeal remedy before the appellate Deputy Commissioner (GST Appeals) under Section 107 of the GST Act, 2017. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to approach the appellate authority. The petitioner is permitted to raise all grounds raised in the writ petition before the appellate authority. The Court 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 insisting on the limitation period and disposed of within three months thereafter. The Court made no order as to costs.
Key Issues
1. Whether the assessment order dated 22.12.2023, passed by the respondent for the year 2017-2018, is liable to be quashed for violation of the principles of natural justice due to insufficient opportunity provided to the petitioner? The petitioner argued that the assessment order was passed without adequate opportunity, thus violating natural justice. The respondent contended that a show cause notice was issued on 29.09.2023, and therefore, the assessment order was validly passed. The respondent also pointed out that the petitioner has an alternative statutory remedy of appeal under Section 107 of the GST Act, 2017, before the appellate Deputy Commissioner (GST Appeals).
Sections Cited
Section 107
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Before: and
This writ petition is filed challenging the assessment order passed by the respondent, dated 22.12 .2023, for the assessment year 2017-2018. 2. The learned counsel appearing for the petitioner submits that the order of assessment for the year 2017-2018 has been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Therefore, the order impugned in this writ petition is liable to be set aside.
Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent submits that the impugned assessment order has been passed after issuing show cause notice to the petitioner on 29.09.2023 and therefore, there is no need to interfere with the impugned order. He further submits that the petitioner is having an appeal remedy before the appellate Deputy Commissioner (GST Appeals) (State Tax), Madurai and Tirunelveli, under Section 107 of the GST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court. ____________ https://www.mhc.tn.gov.in/judis
Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the appellate Deputy Commissioner (GST Appeals) (State Tax), Madurai and Tirunelveli, under Section 107 of the GST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without insisting on the limitation and disposed of in accordance with law, within a period of three months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No
2025 Index : Yes / No smn2 To:- The State Tax Officer, Nanguneri Assessment Circle, Nanguneri, Tirunelveli District. ____________ https://www.mhc.tn.gov.in/judis VIVEK KUMAR SINGH
, J.
smn2
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.