Tvl.Sorna Earth Movers And Contractors vs. The Deputy State Tax Officer - 2

Held

The Court noted the submission by the learned Government Advocate for the respondent that the petitioner has an appeal remedy before the appellate Deputy Commissioner (GST), Tirunelveli, under Section 107 of the TNGST Act, 2017. Consequently, the writ petition was disposed of by granting liberty to the petitioner to approach the appellate authority. The Court directed that all grounds raised in the writ petition could be raised in the appeal. The appellate authority was instructed to entertain the appeal if filed within two weeks from the date of receipt of the order, irrespective of the period of limitation, and to dispose of the same within three months thereafter. No costs were awarded. The issue of limitation and double taxation were not decided on merits by the High Court.

Facts

The petitioner, Tvl.Sorna Earth Movers and Contractors, filed a writ petition challenging an assessment order dated 05.09.2024, passed by the Deputy State Tax Officer-2, Tuticorin-3 Circle, for the tax period 2018-2019. The petitioner contended that the assessment order was barred by limitation and that the collection of tax amounted to double taxation. The respondent revenue authority submitted that the petitioner had an alternative remedy of appeal before the appellate Deputy Commissioner (GST), Tirunelveli, under Section 107 of the TNGST Act, 2017, and had approached the High Court directly without exhausting this remedy.

Key Issues

1. Whether the assessment order dated 05.09.2024, passed by the respondent for the year 2018-2019, is barred by limitation, as argued by the petitioner? 2. Whether the collection of tax amounts to double taxation, rendering the impugned order illegal, as contended by the petitioner? 3. Whether the petitioner has an effective alternative remedy of appeal under Section 107 of the TNGST Act, 2017, as submitted by the respondent? Petitioner's arguments: The assessment order is barred by limitation. The collection of tax constitutes double taxation, making the order illegal. Respondent's arguments: The petitioner has an appeal remedy under Section 107 of the TNGST Act, 2017, before the appellate Deputy Commissioner (GST), Tirunelveli, and should have availed it instead of directly approaching the High Court.