Case Law Details
Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: The Madras High Court recently delivered a judgment on the case of Tvl.Shanthi Vijay Granites Vs Assistant Commissioner (ST). The court scrutinized an assessment order dated 19.03.2020, challenging its validity based on the argument that it was issued within 2 days of the issuance of Form GST DRC01.
Detailed Analysis: The petitioner’s counsel contended that the Form GST DRC-01, serving as a summary of the show cause notice, lacked the necessary annexure crucial for a comprehensive response. Moreover, the petitioner emphasized the questionable nature of an assessment order under Form GST ASMT-07, issued on the same day as the GST DRC-01, leaving inadequate time for a genuine response.
The Respondent argued that all orders were appealable, dismissing the need for a writ petition. However, the petitioner pointed out the lack of a real opportunity, asserting that the order was illusory. The court examined the timeline, discovering two assessment orders for the same period (17.03.2020 and 19.03.2020), raising questions about procedural irregularities.
The court acknowledged the general principle that writ petitions might not be entertained when statutory remedies exist. Still, it highlighted exceptions like violations of natural justice or lack of jurisdiction. Finding merit in the petitioner’s submissions, the court identified multiple infirmities in the impugned order. Firstly, DRC-01 lacked support from the annexure, denying the petitioner essential particulars. Secondly, the assessment order and show cause notice on the same day seemed procedurally unsound, rendering the opportunity illusory.
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