Tvl.Eagle Blue Metal vs. The State Tax Officer (Colln And Arrear)
Facts
The petitioner, Tvl. EAGLE BLUE METAL, challenged a rectification order dated 04.12.2023 issued by the respondent, the State Tax Officer, under Section 161 of the TNGST Act, 2017. This rectification order was passed after an original assessment order dated 07.09.2023 was quashed by the Deputy Commissioner (Appeals) on 02.11.2023. The petitioner argued that the rectification order was illegal and without jurisdiction as the original assessment order had already been set aside. The petitioner sought to quash the rectification order and direct the respondent to pass a fresh assessment order in accordance with the appellate order.
Held
The Court held that the rectification order was without jurisdiction. The reasoning was that the original assessment order had been set aside by the appellate authority. Consequently, there was no assessment order left to rectify. The Court stated that if the assessing officer was aggrieved by the order of the appellate authority, their remedy was to file a further appeal before the Tribunal. The impugned rectification order was therefore set aside. The assessing officer was directed to give effect to the order of the appellate authority, unless an interim order was obtained from the Tribunal within eight weeks. The Court allowed the writ petition.
Key Issues
1. Whether a rectification order under Section 161 of the TNGST Act, 2017, can be passed when the original assessment order has been quashed by the appellate authority? (Question of law) Petitioner's contention: The petitioner argued that once the original assessment order was set aside by the appellate authority, there was nothing left to rectify. Therefore, the impugned rectification order was patently without jurisdiction. The petitioner contended that if the assessing officer was aggrieved by the appellate authority's order, the appropriate recourse would be to file a further appeal before the Tribunal. Revenue's contention: The judgment records no specific arguments from the respondents.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 15.09.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.19682 of 2025 Tvl.EAGLE BLUE METAL, Represented by its Proprietor Bright Singh Chelladurai, GSTIN 33ATVPB0028K2ZR, 9/52, Main Road, Kavalkinaru, Vaddakkankulam, Tirunelveli – 627 105. ... Petitioner Vs. 1.The State Tax Officer (Colln & Arrear), Office of the Deputy Commissioner (ST), Inspn., Commercial Taxes Buildings, Tirunelveli – 627 002. 2.The State Tax Officer (ST), Nanguneri Assessment Circle, Nanguneri. ... Respondents 1/5 https://www.mhc.tn.gov.in/judis Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in impugned Rectification order in GSTIN 33ATVPB0028K2ZR/2017-18 (Ref No.ZD330923033673E) dated 04.12.2023 by the respondent under section 161 of TNGST Act 2017 and quash the same as cryptic, illegal, arbitrary, wholly without juri iction and direct the second respondent to pass assessment order afresh by givin
The judgment continues below.
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