Golden Industries Vs Deputy State Tax Officer-1 (Madras High Court)
The Madras High Court, in the case of Golden Industries Vs. Deputy State Tax Officer-1, has dismissed a writ petition challenging a rectification rejection order issued under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2019-2020. The petitioner, Golden Industries, contended that the rejection, based on the non-production of E-Way Bills and invoices, was made without proper scrutiny of records and violated natural justice principles.
However, the Government Advocate representing the respondents argued that the petitioner failed to upload all requested documents, including E-Way Bill copies, BHEL Vendor Website TDS invoice breakup, 26AS statement, and bank statements. Crucially, the court was informed that an appeal remedy is available to the petitioner before the Deputy Commissioner (ST) GST Appeal, Tiruchirappalli, under Section 107 of the TNGST Act, 2017.
The court, noting the availability of an appellate remedy, disposed of the writ petition. Golden Industries has been granted liberty to approach the appellate authority within two weeks from the receipt of the order. The appellate authority is directed to entertain the appeal and dispose of it within three months thereafter. No judicial precedents were cited in this particular order, as the court primarily directed the petitioner to exhaust the statutory appeal mechanism.
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