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 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 since the original assessment order was set aside, there was nothing left to rectify, rendering the rectification order without jurisdiction. The petitioner sought to quash the rectification order and direct the respondent to pass a fresh assessment order in line with the appellate order.
Held
The Court held that the rectification order dated 04.12.2023 was patently without jurisdiction. The reasoning was that the original assessment order dated 07.09.2023 had been set aside by the appellate authority on 02.11.2023. Once an order is set aside, it is nullified, and there is nothing left to rectify. The Court stated that if the assessing officer was aggrieved by the appellate authority's order, their appropriate course of action would be to file a further appeal before the Tribunal. The impugned rectification order was therefore set aside. The Court directed the assessing officer to give effect to the appellate authority's order unless an interim order was obtained from the Tribunal within eight weeks. The ratio decidendi is that a rectification order cannot be passed against an assessment order that has been annulled by a higher authority.
Key Issues
1. Whether a rectification order under Section 161 of the TNGST Act, 2017, can be passed when the original assessment order it purports to rectify has already been set aside by a higher appellate authority? Petitioner's Contention: The petitioner argued that the original assessment order was quashed by the appellate authority, meaning it ceased to exist. Consequently, there was no valid order left to be rectified, and the rectification order passed by the respondent was therefore without jurisdiction and illegal. The petitioner contended that if the assessing officer was aggrieved by the appellate order, their recourse was to file a further appeal before the Tribunal. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or 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.19689 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/2018-19 (Ref No.ZD3309230338392) 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
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