M/S. Alagarsamy Electricals vs. Assistant Commissioner

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 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 directed that if an appeal is filed within two weeks from the date of receipt of the order, the appellate authority shall entertain the appeal without considering the period of limitation and dispose of the same within one month thereafter. No order as to costs was made.

Facts

The petitioner, M/s.Alagarsamy Electricals, filed a writ petition challenging an assessment order dated 13.08.2024, passed by the Assistant Commissioner, Aruppukottai Assessment Circle. The petitioner contended that the assessment order for the year 2019-2020 was passed without providing sufficient opportunity, violating principles of natural justice. The revenue argued that a show cause notice (DRC 01) was issued on 29.05.2024, and therefore, the order should not be interfered with. The revenue also pointed out that the petitioner has an alternative remedy of appeal under Section 107 of the TNGST Act, 2017, before the Deputy Commissioner (GST), Madurai.

Key Issues

1. Whether the assessment order dated 13.08.2024, passed by the Assistant Commissioner, is liable to be quashed for violation of principles of natural justice due to insufficient opportunity provided to the petitioner for the assessment year 2019-2020? 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 is illegal and liable to be set aside. The petitioner sought to quash the order and direct the respondent to remand the matter for reconsideration. Revenue's contention: The revenue contended that a show cause notice was issued on 29.05.2024, and thus, there was no need for interference. The revenue further argued that the petitioner has an available statutory remedy of appeal under Section 107 of the TNGST Act, 2017, and should have availed that instead of approaching the High Court directly.