2022 (3) TMI 543 - HC - GST

Validity of assessment and reassessment order - Seeking release of attached property - HELD THAT - It appears that after the assessment order came to be passed, a rectification assessment order came to be passed reducing the liability. We do not intend to look into the legality and validity of the assessment order as well as the rectified assessment order. An assessment order being an appealable order, this Court in exercise of its writ-jurisdiction should not interfere. It appears that the writ-applicant is also aggrieved by the action on the part of the concerned authority in passing an order of provisional attachment of his immovable property in exercise of powers under Section-45 of the Act - The order of provisional assessment is dated 30.07.2020. The order of provisional assessment has outlived its statutory time period. As on date, it can be said to no longer in operation. This writ-application stands disposed of.

Summary

Issues:
1. Writ of certiorari to quash impugned orders and release attached property
2. Jurisdiction of assessment proceedings under CGST Act and/or SGST Act
3. Direction to not initiate coercive action pending disposal of petition
4. Stay on assessment proceedings for a specific assessment period
5. Provisional attachment of immovable property under Section-45 of the Act

Analysis:
1. The writ-applicant sought a writ of certiorari to quash impugned orders and release the attached property. The Court noted the liability to pay tax, penalty, and interest under the Gujarat Value Added Tax Act. The counsel for the writ-applicant requested a copy of the final assessment order to challenge it through an appeal. The Court refrained from delving into the legality of the assessment order, emphasizing that it is appealable, and the writ jurisdiction should not interfere.

2. The Court observed that a rectification assessment order was passed, reducing the liability, post the original assessment order. Refraining from examining the legality of these orders, the Court reiterated that being appealable, interference through writ jurisdiction is unwarranted. The writ-applicant also expressed grievance over the provisional attachment of immovable property under Section-45 of the Act.

3. The order of provisional assessment, dated 30.07.2020, was highlighted, noting that it had surpassed its statutory time period and was no longer in effect. The Assistant Commissioner of State Tax was directed to provide a copy of the original assessment order to the writ-applicant within a week for potential appeal filing.

4. The Court disposed of the writ-application, allowing direct service and emphasizing the importance of providing the writ-applicant with the original assessment order for potential appeal. The judgment focused on procedural aspects, emphasizing the right to challenge assessment orders through the appropriate appellate channels rather than through writ jurisdiction.

5. The judgment showcases the Court's adherence to procedural fairness, directing the concerned authority to provide necessary documents for appeal purposes. It underscores the importance of following statutory procedures and refraining from interference in appealable matters through writ jurisdiction. The judgment ensures the writ-applicant's right to challenge assessment orders through the prescribed appellate mechanisms.