Tvl. Nirman Enconprojects Private Limited vs. The State Tax Officer

Facts

The petitioner, Tvl.Nirman Enconprojects Private Limited, filed a writ petition challenging an assessment order dated 03.02.2023, passed by the respondent, The State Tax Officer, Nanguneri Assessment Circle, for the assessment year 2019-2020. 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 15.11.2022 and that the petitioner had an alternative appeal remedy under Section 107 of the GST Act, 2017, before the appellate authorities.

Held

The Court noted the submission of the learned Government Advocate regarding the availability of an appeal remedy under Section 107 of the GST Act, 2017. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to approach the appellate authority. The petitioner was directed to raise all grounds raised in the writ petition before the appellate authority. The Court further stipulated 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 and dispose of the same within three months thereafter. No order as to costs was made.

Key Issues

1. Whether the assessment order dated 03.02.2023, passed by the respondent for the year 2019-2020, 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 affording adequate opportunity, thus contravening natural justice principles. The respondent contended that a show cause notice was issued on 15.11.2022, and therefore, the order was valid. The respondent also highlighted the availability of an appeal remedy under Section 107 of the GST Act, 2017, as an alternative to approaching the High Court directly.