M/S.Jeyam And Company vs. The Deputy State Tax Officer (Intelligence)

Facts

The petitioner, M/s.Jeyam & Company, represented by its partner Mr.A.Annamalai, filed a writ petition challenging an order-in-original (Order No.1509/2024-25/Rs( ), Dindigul (Int) dated 05.03.2025) and a consequential electronic summary order in Form GST MOV-09 (reference No.ZD330325128761L dated 18.03.2025) passed by the respondent, The Deputy State Tax Officer(Intelligence), Roving Squad, Commercial Tax, Dindigul District. The orders were passed under Section 129(3) of the TNGST Act, 2017. The petitioner sought to quash these orders as illegal, devoid of merits, and in violation of the principles of natural justice.

Held

The Court noted that the order impugned in the writ petition was appealable. The petitioner's counsel stated that an appeal would be filed within fifteen days from the date of receipt of a copy of the order. The Court clarified that the payment of the impugned penalty amount would not prevent the petitioner from filing and maintaining the appeal. The appeal is to be disposed of on merits. The writ petition was disposed of with this liberty and clarification. No costs were awarded. The Court did not decide on the merits of the case or the validity of the impugned orders.

Key Issues

1. Whether the order-in-original and the consequential electronic summary order passed under Section 129(3) of the TNGST Act, 2017, are liable to be quashed as illegal, devoid of merits, and in violation of the principles of natural justice? Petitioner's contention: The petitioner argued that the impugned orders were illegal, lacked merit, and violated the principles of natural justice. No specific legal provisions or precedents were cited in the judgment for the petitioner's arguments. Respondent's contention: The respondent, represented by the Additional Government Pleader, did not present any specific arguments recorded in the judgment. The judgment notes that the impugned order is appealable.