Tvl. J J Spares And Selvakumar 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 Appeal), Madurai, 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 should be raised in the appeal. 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 it within three months. The Court made no order as to costs.

Facts

The petitioner, Tvl. J. J. Spares and Selvakumar, represented by its Proprietor Selvakumar, filed a writ petition challenging an assessment order dated 02.08.2024, passed by the respondent, the State Tax Officer, Ramanathapuram Assessment Circle, for the tax period 2019-2020. 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 (DRC 01) was issued on 26.12.2022, followed by personal hearing notices on 27.01.2023, 14.02.2023, and 07.05.2024, asserting that the petitioner had an alternative appeal remedy under Section 107 of the TNGST Act, 2017.

Key Issues

1. Whether the assessment order dated 02.08.2024, passed by the respondent for the year 2019-2020, is liable to be quashed for violation of the principles of natural justice due to insufficient opportunity provided to the petitioner? Petitioner's contention: The petitioner argued that the assessment order was passed without affording sufficient opportunity, thus violating the principles of natural justice, and therefore, the order should be set aside and the proceedings redone. Respondent's contention: The respondent contended that the assessment order was passed after issuing a show cause notice and multiple personal hearing notices, and that the petitioner has an alternative statutory remedy of appeal under Section 107 of the TNGST Act, 2017, before the Deputy Commissioner (GST Appeal), Madurai, and thus the writ petition is not maintainable.