Tvl. Nirman Enconprojects Private Limited Vs State Tax Officer (Madras High Court)
Madras High Court has addressed a writ petition filed by Tvl. Nirman Enconprojects Private Limited, challenging a GST assessment order for the assessment year 2019-2020. The petitioner argued that the assessment order, dated 03.02.2023, was passed without providing sufficient opportunity to present their case, thereby violating the principles of natural justice. They sought to have the order set aside.
The respondent, represented by the government advocate, countered that a show-cause notice had been issued on 15.11.2022, and therefore, the assessment was conducted lawfully. They also pointed out that the petitioner had an alternative remedy through an appeal to the appellate Deputy Commissioner (GST Appeals) under Section 107 of the GST Act, 2017, but had instead directly approached the High Court.
Acknowledging the availability of the statutory appeal mechanism, the Madras High Court disposed of the writ petition, granting the petitioner liberty to pursue their appeal. The court directed the appellate authority to entertain the appeal if filed within two weeks from the order’s receipt, without considering the limitation period. Furthermore, the court instructed the appellate authority to dispose of the appeal within three months, ensuring a timely resolution of the dispute. This decision emphasizes the importance of exhausting statutory remedies before approaching the High Court, while also ensuring that procedural fairness is upheld.
