Tvl.Sky Homes vs. The State Tax Officer

Facts

The petitioner, Tvl.Sky Homes, represented by its Proprietor A.Ramesh Kumar, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged proceedings issued by the State Tax Officer, Papanasam Assessment Circle, for the assessment year 2018-19. The impugned proceedings included an order dated 30.04.2024 and a consequential DRC-07 order also dated 30.04.2024. The petitioner sought to quash these orders. The Appellate Deputy Commissioner (GST), Appeal, Trichy, was subsequently impleaded as the second respondent suo motu by the Court.

Held

The Court noted the petitioner's submission that they were not pressing the writ petition and sought liberty to file a statutory appeal. The Court allowed this request. The Appellate Deputy Commissioner (GST), Appeal, Trichy, was impleaded as the second respondent for the purpose of issuing directions. The petitioner was granted permission to file a statutory appeal before the second respondent within 30 days from the date of receipt of a copy of the order. This filing was to be done after duly complying with the other requirements under Section 107 of the GST Act, 2017. The second respondent was directed to consider the appeal and dispose of it as expeditiously as possible. The writ petition was disposed of with these directions, and no costs were imposed.

Key Issues

1. Whether the petitioner is entitled to file a statutory appeal before the Appellate Deputy Commissioner (GST), Appeal, Trichy, despite not pressing the writ petition? The petitioner argued that they were not pressing the writ petition and sought liberty to file a statutory appeal before the Appellate Deputy Commissioner (GST), Appeal, Trichy. The respondents, represented by the Additional Government Pleader, did not present any arguments against this request.