Tvl. Ananthi Telelink vs. State Tax Officer

Held

The Court noted the submission by the learned Government Advocate that the petitioner has an available appeal remedy before the Deputy Commissioner (ST) (GST Appeal), Tiruchirapalli, under Section 107 of the TNGST Act, 2017. Consequently, the writ petition was disposed of with liberty granted 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 further directed that if an appeal is filed within two weeks from the date of receipt of the order, the appellate authority shall entertain it without reference to the period of limitation and dispose of the same within three months thereafter. No order as to costs was made.

Facts

The petitioner, Tvl. Ananthi Telelink, represented by its Proprietor, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an assessment order dated December 27, 2023, passed by the State Tax Officer, Pattukottai-I Assessment Circle. The petitioner sought to quash this order and secure the release of its bank account, which had been attached by the respondent. The assessment order pertained to the Assessment Year 2017-2018. The petitioner contended that the assessment order was passed without providing sufficient opportunity, violating principles of natural justice. The respondent argued that a show cause notice and personal hearing notices were issued, and an appeal remedy was available.

Key Issues

1. Whether the assessment order dated December 27, 2023, passed by the State Tax Officer for the Assessment Year 2017-2018, is liable to be quashed for violation of the principles of natural justice, specifically for not providing sufficient opportunity to the petitioner? (Question of law and fact, turning on principles of natural justice and procedural fairness). Petitioner's contention: The assessment order was passed without affording adequate opportunity, thus violating principles of natural justice and being liable for quashing. Respondent's contention: The assessment order was passed after issuing a show cause notice and personal hearing notices, and the petitioner has an alternative appellate remedy under Section 107 of the TNGST Act, 2017, which they failed to avail before approaching the High Court.