2024 (5) TMI 252 - HC - GST

Validity of assessment order under TNGST Act - opportunity that has been granted is inadequate and not in compliance with Section 75(4) of TNGST Act - HELD THAT - Considering the fact that the petitioner s request on 01.04.2021 for 15 days was limited to a week and also during the relevant period there was covid pandemic which caused unprecedent difficulties. This Court is inclined to accede to the request of the petitioner for one final opportunity. The impugned orders of assessment are set aside. The petitioner is at liberty to file their objections along with the documents within a period of 6 weeks from the date of receipt of a copy of this order - the writ petition is disposed off.

Summary

Issues involved: Challenge to orders of assessment under the Tamil Nadu Goods and Services Tax Act, 2017 on grounds of inadequate opportunity u/s 75(4) of TNGST Act.

Summary:
The petitioner, a registered dealer engaged in advertisement services, challenged the assessment orders under the TNGST Act, citing inadequate opportunity granted. A summon was issued to produce specific documents, followed by a Best Judgment Notice and subsequent Show Cause Notice. Despite multiple requests for extension due to the COVID-19 pandemic, the petitioner faced time constraints. The Court acknowledged the exceptional circumstances and granted the petitioner one final opportunity to submit relevant documents. Consequently, the impugned assessment orders were set aside, allowing the petitioner to file objections within six weeks. Failure to do so would result in restoration of the assessment orders. The writ petitions were disposed of accordingly, with no costs incurred.

The judgment highlights the importance of providing reasonable opportunities during assessments, especially considering external factors like the COVID-19 pandemic. It emphasizes the need for flexibility in granting extensions and ensuring procedural fairness in tax assessments under the TNGST Act.