Tvl.St Marys Marine Store vs. The State Tax Officer

Facts

The petitioner, Tvl.St. Marys Marine Store, filed a writ petition challenging an assessment order for the year 2020-2021, passed by the respondent, The State Tax Officer. 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 (DRC-01) was issued on June 11, 2024, and that the petitioner had an alternative remedy of appeal under Section 107 of the TNGST Act, 2017, before the Deputy Commissioner (GST), Madurai. The petitioner had approached the High Court directly without availing this appellate remedy.

Held

The Court noted the submission by the learned Additional Government Pleader that the petitioner possesses an appeal remedy before the Deputy Commissioner (GST), Madurai, under Section 107 of the TNGST Act, 2017. Consequently, the Court disposed of the writ petition, granting the petitioner liberty 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 one month from the date of receipt of a copy of this order, the appellate authority shall entertain it without insisting on the limitation period. The appeal is to be disposed of in accordance with law within two months thereafter. No order as to costs was made.

Key Issues

1. Whether the assessment order passed by the respondent for the year 2020-2021 is illegal and in violation of the principles of natural justice due to lack of sufficient opportunity to the petitioner? Petitioner's contention: The assessment order is liable to be set aside as it was passed without providing sufficient opportunity, thus violating the principles of natural justice. Respondent's contention: The impugned assessment order was passed after issuing a show cause notice (DRC-01) on 11.06.2024, and therefore, the order should not be interfered with. The respondent further pointed out that the petitioner has an appeal remedy under Section 107 of the TNGST Act, 2017, and has prematurely approached the High Court without exhausting this remedy.