M/S.Anantha Rama Krishnan vs. Deputy Commercial Tax Officer

Facts

The petitioner, M/s. Anantha Rama Krishnan, represented by its Proprietor, filed a writ petition challenging an assessment order dated August 17, 2024, passed by the Deputy Commercial Tax Officer, Tuticorin III Assessment Circle. The assessment order pertains to the Assessment Year 2019-2020. The petitioner contended that the order was passed without providing sufficient opportunity, violating principles of natural justice. The respondent argued that a show cause notice was issued on May 25, 2024, and that the petitioner has an alternative appeal remedy under Section 107 of the GST Act, 2017, before the Deputy Commissioner (GST Appeal), Madurai.

Held

The Court noted the submission by the learned Government Advocate that the petitioner has an appeal remedy available before the Deputy Commissioner (GST Appeal), 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 petitioner was 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 a copy 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 one month thereafter. No order as to costs was made.

Key Issues

1. Whether the assessment order dated August 17, 2024, passed by the Deputy Commercial Tax Officer for the Assessment Year 2019-2020 is liable to be quashed for violation of the principles of natural justice due to insufficient opportunity being provided to the petitioner? Petitioner's contention: The petitioner argued that the assessment order was passed without affording sufficient opportunity, thus violating the principles of natural justice, and therefore, the impugned order should be set aside. Respondent's contention: The respondent contended that a show cause notice was issued on May 25, 2024, and that the petitioner possesses an alternative remedy of appeal under Section 107 of the GST Act, 2017, before the Deputy Commissioner (GST Appeal), Madurai. The respondent argued that the petitioner should have availed this remedy instead of directly approaching the High Court.