P Thirupathi vs. The State Tax Officer

Held

The Court noted the submission by the learned Government Advocate that the petitioner has an appeal remedy before the Deputy Commissioner (GST), Madurai, under Section 107 of the TNGST Act, 2017. Consequently, the Court disposed of the writ petition, granting liberty to the petitioner 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 the order, it shall be entertained by the appellate authority without reference to the period of limitation. The appellate authority was directed to dispose of the appeal in accordance with law within three months thereafter. No order as to costs was made.

Facts

The petitioner, P. Thirupathi, filed a writ petition challenging an assessment order dated August 31, 2024, issued by the State Tax Officer, K.K. Nagar Assessment Circle, Madurai, for the assessment year 2020-2021. The petitioner contended that due to ill-health and reliance on a part-time accountant who failed to ensure compliance, they were unable to participate in the adjudication proceedings, leading to an ex parte order. The respondent argued that the order was passed after issuing a show cause notice and personal hearing notices, and that the petitioner had an alternative remedy of appeal under Section 107 of the TNGST Act, 2017.

Key Issues

1. Whether the assessment order passed by the respondent is without jurisdiction and in violation of statutory provisions, warranting quashing by this Court under Article 226 of the Constitution of India. Petitioner's contention: The petitioner argued that the ex parte assessment order was passed without proper opportunity to participate in the proceedings due to personal reasons (ill-health) and the failure of their accountant, thus violating principles of natural justice and statutory provisions. The petitioner directly approached the High Court instead of pursuing the appellate remedy. Respondent's contention: The respondent contended that the assessment order was passed after due process, including issuance of show cause notice (DRC-01) and personal hearing notices. The respondent further argued that the petitioner has an efficacious alternative remedy of appeal before the appellate Deputy Commissioner (GST) under Section 107 of the TNGST Act, 2017, and therefore, the writ petition is not maintainable.