Ragem Motors Vs State Tax Officer-IV (Inspection) (Madras High Court)
In the case of Ragem Motors Vs State Tax Officer-IV (Inspection), the Madras High Court addressed a writ petition challenging a GST assessment order for the 2017–2018 financial year. The petitioner contended that GST was already paid on taxable income but argued against the demand for GST on non-taxable receipts, including CENVAT credit, income tax refunds, and interest income. The petitioner alleged that the assessment order was non-speaking, as it failed to verify documents or justify the demand despite the petitioner’s response to the show cause notice.
The court dismissed the writ petition, citing the availability of a statutory appellate remedy under Section 107 of the GST Act, 2017. The petitioner was granted liberty to file an appeal with the Deputy Commissioner (CT) (GST Appeal), Madurai, within two weeks. The court directed the appellate authority to consider the appeal without regard to the period of limitation and resolve it within two months. This decision underscores the principle of exhausting statutory remedies before invoking writ jurisdiction.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition is filed challenging the assessment order passed by the respondent, for the Assessment Year 2017-2018.
