V Mariyathasan vs. The Deputy State Tax Officer (St)-1

Held

The Court noted the submission by the learned Government Advocate for the respondents that the petitioner possesses an appeal remedy before the Appellate Deputy Commissioner (ST) GST Appeal, Madurai, under Section 107 of the TNGST Act, 2017. Consequently, the writ petition was disposed of, granting the petitioner liberty to approach the appellate authority. The petitioner was permitted to raise all grounds raised in the writ petition before the appellate authority. The Court directed that if an appeal is filed within two weeks from the date of receipt of a copy of the order, the appellate authority shall entertain it and dispose of it in accordance with law within three months thereafter. No order as to costs was made.

Facts

The petitioner, V. Mariyathasan, represented by its Proprietor Victor Mariyathasan, filed a writ petition challenging an assessment order dated 15.02.2024 passed by the Deputy State Tax Officer (ST)-1, Theni, and a consequential summary order dated 16.02.2024 passed by the Deputy Commercial Tax Officer, Theni. The petitioner contended that the assessment order was only served online and not physically, thus denying them an opportunity for a personal hearing and violating principles of natural justice. The respondents argued that a show cause notice in Form GST DRC 01 was issued on 12.04.2023, followed by personal hearing notices, and that an appeal remedy under Section 107 of the TNGST Act, 2017, was available.

Key Issues

1. Whether the impugned assessment order, passed solely through the online portal without physical service, violates the principles of natural justice by denying the petitioner an opportunity for a personal hearing, as contended by the petitioner? 2. Whether the petitioner has an effective alternative remedy by way of an appeal under Section 107 of the TNGST Act, 2017, as submitted by the respondents? The petitioner argued that the lack of physical service of the assessment order and the consequent denial of a personal hearing constituted a violation of natural justice. The respondents contended that the petitioner had been issued a show cause notice and personal hearing notices, and crucially, that an appeal remedy under Section 107 of the TNGST Act, 2017, was available to the petitioner before the Appellate Deputy Commissioner (ST) GST Appeal, Madurai.