2020 (7) TMI 605 - HC - GST

Revision of own orders - several irregularities committed - tax on tax charged - HELD THAT - The primary challenge raised by the writ petitioner has become infructuous in view of the passing of the revised orders. The petitioner has to train his guns only on the revised orders dated 03.07.2020. The said orders are appealable before the Appellate Deputy Commissioner of State Taxes (GST appeal), Madurai - The Appellate authority is directed to meticulously consider all the grounds of appeal to be raised by the petitioner and dispose of the appeal within a period of two months thereafter. Petition disposed off.

Summary

Issues:
Challenge to impugned orders dated 02.12.2019, irregularities and tax on tax charges, primary challenge becoming infructuous due to revised orders dated 03.07.2020, appeal before Appellate Deputy Commissioner of State Taxes (GST appeal), directions for filing appeal and disposal timeframe.

Analysis:

1. Challenge to Impugned Orders:
The petitioner challenged the impugned orders dated 02.12.2019 passed by the first respondent, alleging irregularities and tax on tax charges. However, during the pendency of the writ petitions, the first respondent revisited the orders and issued revised orders dated 03.07.2020. The court noted that the primary challenge raised by the petitioner had become infructuous due to the passing of the revised orders. As a result, the petitioner was directed to focus on challenging the revised orders, which are appealable before the Appellate Deputy Commissioner of State Taxes (GST appeal), Madurai.

2. Appeal Process and Directions:
The petitioner's counsel informed the court of the intention to file an appeal against the revised orders within one month. The court directed the Appellate authority to carefully consider all grounds of appeal raised by the petitioner and dispose of the appeal within two months after its filing. This direction ensures that the petitioner's concerns and contentions will be thoroughly reviewed and addressed through the appellate process, providing an opportunity for a comprehensive review of the issues raised.

3. Disposition of Writ Petitions:
Considering the above circumstances and the actions taken by the first respondent in revisiting the orders, the court disposed of the writ petitions with no costs imposed. The connected Miscellaneous Petitions were also closed as a consequential step following the disposal of the main writ petitions. This indicates the conclusion of the legal proceedings related to the original challenge to the impugned orders dated 02.12.2019, with the focus now shifting towards the appeal process against the revised orders dated 03.07.2020.

In summary, the judgment addressed the challenge to the impugned orders, the impact of the revised orders on the primary challenge, the appeal process before the Appellate Deputy Commissioner of State Taxes, and provided directions for filing the appeal and its timely disposal. The court's decision aimed to ensure a fair and thorough review of the petitioner's concerns while concluding the writ petitions and related miscellaneous proceedings.