Tvl R Chandrabose vs. The State Tax Officer

Held

The Court noted the submission of the learned Government Advocate regarding the availability of an appeal remedy under Section 107 of the TNGST Act, 2017, before the Deputy Commissioner (GST Appeals), Madurai. The Court did not delve into the merits of the petitioner's contentions regarding limitation and double taxation. Instead, the Court disposed of the writ petition by granting the petitioner liberty to approach the appellate authority. The Court directed that if the petitioner files an appeal within one month from the date of receiving a copy of the order, the appellate authority shall entertain it without insisting on the limitation period. The appellate authority was further directed to dispose of the appeal in accordance with the law within two months thereafter. No order as to costs was made. The issue of limitation and double taxation was not decided on merits by the High Court.

Facts

The petitioner, Tvl.R.Chandrabose, represented by its partner, filed a writ petition challenging an assessment order dated 07.08.2024, passed by the respondent, the State Tax Officer, Madurai Rural West Circle, for the tax period 2019-2020. The petitioner sought to quash the said order and requested a direction to redo the assessment proceedings. The amount in dispute is not explicitly stated. The procedural history involves the petitioner directly approaching the High Court via a writ petition instead of availing the statutory appeal remedy.

Key Issues

1. Whether the impugned assessment order for the year 2019-2020 is barred by limitation, as contended by the petitioner? 2. Whether the collection of tax amounts to double taxation, rendering the impugned order illegal, as argued by the petitioner? Contentions of the Petitioner: The petitioner argued that the assessment order for the year 2019-2020 was passed beyond the prescribed limitation period. Furthermore, the petitioner contended that the tax collection under the impugned order constituted double taxation, making the order liable to be set aside. Contentions of the Respondent: The respondent, through the learned Government Advocate, submitted that the petitioner possesses an alternative statutory remedy of appeal before the Deputy Commissioner (GST Appeals), Madurai, under Section 107 of the TNGST Act, 2017. The respondent highlighted that the petitioner had bypassed this available appellate mechanism by directly filing the writ petition.