M/S. Jaidev Constructions vs. Deputy Commercial 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 (GST), Madurai, under Section 107 of the TNGST Act, 2017. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to approach the appellate authority. The petitioner is permitted to raise all the 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 it and dispose of it in accordance with the law within one month thereafter. No costs were awarded. The connected miscellaneous petitions were closed.

Facts

The petitioner, M/s.Jaidev Constructions, filed a writ petition challenging an assessment order dated 22.01.2024, passed by the Deputy Commercial Tax Officer, Tiruchendur Assessment Circle. The petitioner contended that the assessment order for the year 2021-2022 was passed without providing sufficient opportunity, violating principles of natural justice. The respondent argued that a show cause notice was issued on 04.10.2023, and the petitioner has an alternative appeal remedy under Section 107 of the TNGST Act, 2017, before the Deputy Commissioner (GST), Madurai. The petitioner approached the High Court directly without availing this remedy.

Key Issues

1. Whether the assessment order dated 22.01.2024, passed by the respondent for the year 2021-2022, is liable to be quashed for violation of the principles of natural justice, specifically for not providing sufficient opportunity to the petitioner? Petitioner's Argument: The petitioner argued that the assessment order was passed without affording them adequate opportunity to present their case, thus violating the principles of natural justice. They sought to quash the order and have the matter remanded for reconsideration. Respondent's Argument: The respondent contended that a show cause notice was duly issued to the petitioner on 04.10.2023, and therefore, the principles of natural justice were not violated. They further submitted that the petitioner has a statutory appeal remedy under Section 107 of the TNGST Act, 2017, and should have availed that instead of directly approaching the High Court.