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2021 (12) TMI 777 - HC - GSTPrinciples of natural justice - it is submitted that the impugned order has been passed without uploading the order as is required under the provisions of the Tamil Nadu Goods and Services Act, 2017 read with Tamil Nadu Goods and Services Rules, 2017 - HELD THAT - There is no merits in the submission of the counsel of the petitioner that the petitioner has not been issued with the hearing notice. Be that as it may, the petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the Tamil Nadu Goods and Services Act, 2017. The petitioner is at liberty to file an appeal before the Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017 within a period of thirty days from the date of receipt of a copy of this order - In case, that such appeal is filed by the petitioner within such time, the Appellate Commissioner shall pass appropriate orders on merits and in accordance with law preferably within a period of three months from the date of receipt of a copy of this order after giving an opportunity of personal hearing to the petitioner. Petition disposed off.
Issues:
Challenge to demand notice dated 24.12.2019 in Form GST DRC-07; Compliance with procedural requirements under Tamil Nadu Goods and Services Act, 2017 and Rules, 2017; Validity of order dated 18.12.2019; Petitioner's failure to reply to notice; Availability of alternate remedy before Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017. Analysis: The petitioner challenged a demand notice dated 24.12.2019 in Form GST DRC-07, alleging non-compliance with procedural requirements under the Tamil Nadu Goods and Services Act, 2017 and Rules, 2017. The respondent contended that the petitioner was served with an order dated 18.12.2019, which the petitioner failed to respond to despite previous reminders. The petitioner argued that they had replied to a notice dated 27.05.2019, contradicting the respondent's claim. The Court noted that the petitioner had an alternate remedy available under Section 107 of the Act. The Court found no merit in the petitioner's claim of not receiving a hearing notice. While acknowledging the petitioner's right to appeal before the Appellate Commissioner under Section 107 of the Act, the Court decided to dismiss the writ petition. The petitioner was granted the liberty to file an appeal within thirty days from receiving a copy of the order. If an appeal is filed within the stipulated time, the Appellate Commissioner was directed to decide on the matter within three months, providing the petitioner with a personal hearing. The requirement of a certified copy of the order dated 18.12.2019 was waived by the Appellate Commissioner. In conclusion, the writ petition was disposed of, with no costs imposed. The connected Miscellaneous Petitions were closed as a result of the judgment. The Court emphasized the availability of the appellate remedy and the timeline within which the appeal should be filed and decided upon by the Appellate Commissioner, ensuring compliance with the legal provisions and procedural requirements under the Tamil Nadu Goods and Services Act, 2017.
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