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2023 (10) TMI 1149 - HC - GSTRecovery of arrears of the tax, interest and the penalty thereon - HELD THAT - Considering the fact that the petitioner has already paid the disputed tax as confirmed vide impugned orders dated 24.04.2023 and 08.09.2023, the Court is inclined to dispose this writ petition by giving liberty to the petitioner to file a statutory appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017 within a period of 15 days from the date of receipt of a copy of this order. Petition disposed off.
Issues involved: Challenge to Assessment order, failure to file appeal within condonable period under Section 107 of TNGST Act, 2017, payment of arrears of tax, interest, and penalty, dismissal of writ petition based on Supreme Court decision.
Challenge to Assessment order: The petitioner challenged the Assessment order dated 24.04.2023 confirming arrears of tax, interest, and penalty. The respondent had confirmed a sum of Rs. 2,16,788/- to be paid. The petitioner failed to file an appeal against the impugned Assessment Order within the condonable period under Section 107 of the TNGST Act, 2017, leading to the filing of the writ petition. Payment of arrears of tax, interest, and penalty: The petitioner, as of the current date, has paid the arrears of tax, interest, and penalty on 08.09.2023. This payment was made subsequent to the challenge against the Assessment order. Dismissal of writ petition based on Supreme Court decision: The learned Additional Government Pleader for the respondent cited a decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440, to support the argument that the writ petition lacks merit and should be dismissed. Court's decision: After considering the arguments presented by both parties, the Court decided to dispose of the writ petition by granting the petitioner the liberty to file a statutory appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017 within 15 days from the date of receipt of the order. The Appellate Commissioner is directed to admit the appeal and dispose of it on merits and in accordance with the law expeditiously. The writ petition was disposed of with no costs, and connected writ miscellaneous petitions were closed.
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