Global Hardwares vs. The State Tax Officer
Held
The Court held that the writ petition was filed long after the time expired for filing an appeal under Section 107 of the TNGST Act, 2017. While the petitioner made submissions on merits, the Court, after hearing the respondents, was inclined to dispose of the writ petition by granting liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli. This appeal should be filed within 30 days from the date of receipt of a copy of the Court's order. The Court directed the second respondent (Deputy Commissioner) to consider the appeal on merits and dispose of it expeditiously, preferably within three months of its filing. The Court did not decide on the merits of the assessment order itself.
Facts
The petitioner, Global Hardwares, filed a writ petition challenging an assessment order dated 01.12.2023 for the assessment year 2022-23, passed by the State Tax Officer, Ramanathapuram Assessment Circle. The petitioner sought to quash this order and direct a fresh assessment. The writ petition was filed on 10.06.2024, which was significantly after the expiry of the time limit for filing a statutory appeal under Section 107 of the TNGST Act, 2017. The Deputy Commissioner (GST-Appeal) was impleaded suo motu as the second respondent.
Key Issues
1. Whether the petitioner is entitled to maintain a writ petition when the statutory remedy of appeal under Section 107 of the TNGST Act, 2017, was available but not availed within the prescribed time limit. Petitioner's contention: The petitioner argued on merits of the assessment order, implying a challenge to its legality and correctness. However, the judgment does not explicitly detail the petitioner's arguments on why the writ petition should be entertained despite the delay in filing the statutory appeal. Respondents' contention: The respondents, through the Additional Government Pleader, highlighted that the writ petition was filed long after the time expired for filing an appeal under Section 107 of the TNGST Act, 2017. This implicitly suggests that the statutory remedy should have been pursued.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.06.2024 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)No.11661 of 2024 Global Hardwares Represented by Partner H. Seyedabbas, No.89, Swami Vivekanandar Salai, Ramanathapuram - 623 501. ... Petitioner Vs 1.The State Tax Officer Ramanathapuram Assessment Circle, Ramanathapuram. 2.The Deputy Commissioner (GST-Appeal)(Madurai & Tirunelveli) 4th Floor, Commercial Taxes Buildings, Dr.Thangaraj Salai, Madurai-625 020. ... Respondents (R2 is impleaded as sue moto vide order dated 21.06.2024 in W.P.(MD).No.13164 of 2024) PRAYER:Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide GSTIN - 1/5 https://www.mhc.tn.gov.in/judis 33AAVFG8450H1Z0/2022-23 dated 01.12.2023 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2022-23.
For petitioner : Mr.Raja.Kar
The judgment continues below.
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