E Ponnusami Mudaliar And Co. vs. The State Represented By

Facts

The petitioner, E.Ponnusami Mudaliar & Co., filed a writ petition challenging an order dated 30.12.2023 passed by the State Tax Officer, Kumbakonam Town and Rural Assessment Circle. The petitioner sought to quash this order as illegal, without jurisdiction, and violative of natural justice. They also sought a direction to the respondent to reassess their returns for the year 2017-2018 based on their objection letter dated 20.12.2023. The State, represented by the Deputy Commissioner (ST) (GST) and the State Tax Officer, was the respondent.

Held

The Court did not decide the merits of the petitioner's challenge to the order dated 30.12.2023. Instead, the Court acknowledged the submission by the respondents that the petitioner possesses an appeal remedy under Section 107 of the TNGST Act. Consequently, the Court disposed of the writ petition by granting liberty to the petitioner to file an appeal before the appellate authority. The Court specified that the appeal should be filed within three weeks from the date of receiving a copy of the order. The petitioner was also granted the liberty to raise all their grounds before the appellate authority, which was directed to consider them and pass suitable orders on merits expeditiously. No costs were imposed.

Key Issues

1. Whether the impugned order passed by the State Tax Officer is illegal, without jurisdiction, and violative of principles of natural justice, warranting its quashment? Petitioner's Contention: The petitioner argued that the order passed by the State Tax Officer was illegal, without jurisdiction, and violated the principles of natural justice. They sought to have the order quashed and their returns for 2017-2018 reassessed. Revenue's Contention: The respondents, through the Additional Government Pleader, contended that the petitioner had an alternative statutory remedy of appeal before the appellate authority under Section 107 of the TNGST Act against the impugned order.