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2023 (4) TMI 1183 - HC - GSTMaintainability of appeal - barred by time limitation - challenge to orders of assessment - opportunity of hearing not provided (in passing order of assessment) - Violation of principles of natural justice (audi alterem partem) - HELD THAT - The appeals were filed on 20.02.2020. Inter alia, the appeal memorandum contained an error, in that, the date of receipt of the order was stated as '21.10.2019'. In fact, the orders of assessment had only been received on 29.09.2019 as confirmed by a certificate issued by the State Tax Officer, Group - VI, Intelligent - II dated 26.05.2020 placed on file before this Court - With the aforesaid confirmation, to the effect that the date of service of the orders was 29.10.2019, the appeals have been filed within time and the rejection of appeals as nonmaintainable is erroneous. However, no fault can be attributed to the second respondent in this regard as the officer has merely proceeded on the facts as contained in the appeal memorandum filed by the petitioner. In any event, there is no necessity to advert to the aspect of maintainability any further, seeing as the orders of assessment suffer from violation of principles of natural justice. The exchange of correspondence between the parties establishes that the petitioner was cooperating with the proceedings for assessment. This, and the request contained in letter dated 10.09.2019, lead me to the conclusion that the petitioner should be afforded an effective opportunity of hearing and has been denied the same prior to passing of the orders impugned. The assessments remanded to the file of the Assessing Authority to be re-done, de novo - Petition allowed by way of remand.
Issues Involved:
The judgment involves challenges to assessment orders under the Tamil Nadu Goods and Services Taxes Act, 2017 for the periods 2017-2018, 2018-2019, and 2019-2020, as well as the memo declaring appeals as non-maintainable due to being filed beyond the period of limitation. Assessment Period 2017-2018: The petitioner's representative was unable to respond effectively due to health reasons, resulting in the assessment orders being passed without further reference to the petitioner. The petitioner filed statutory appeals challenging the assessments, albeit with an error in the appeal memorandum regarding the date of receipt of the orders. The confirmation that the appeals were filed within the correct timeframe led to the rejection of appeals as non-maintainable being deemed erroneous. Assessment Period 2018-2019: The Court found a violation of principles of natural justice in the assessment process, noting the petitioner's cooperation with the proceedings and the denial of an effective opportunity of hearing before the impugned orders were passed. Consequently, the memo and orders were set aside, and the assessments were remanded for re-assessment by the Assessing Authority. Assessment Period 2019-2020: Given the violation of natural justice, the Court ordered a re-assessment of the petitioner's case, emphasizing the need for a fair hearing. The petitioner was directed to appear before the officer on a specified date without further notice, with orders to be passed within twelve weeks from the date of the hearing. The writ petitions were allowed in favor of the petitioner, with no costs imposed, and connected miscellaneous petitions were closed.
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