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2024 (6) TMI 1246 - HC - GSTMaintainability of petition - petitioner has challenged the impugned order although the petitioner has an alternate remedy - HELD THAT - It is noticed that the impugned order is dated 30.04.2024 and the present writ petition has been filed on 07.06.2024 well within the period of limitation prescribed under Section 107 of the TNGST Act, 2017 to file an appeal. There are no merit in the challenge to the impugned order in this writ petition, as there are no procedural violations that have been pointed out in the impugned order. Therefore, the Writ Petition stands disposed of by directing the petitioner to file statutory appeal within a period of 30 days from the date of receipt of a copy of this order subject to the petitioner compliance with the other requirements of Section 107 of the TNGST Act, 2017.
Issues: Challenge to impugned order dated 30.04.2024 for assessment year 2018-19.
Analysis: The petitioner approached the Madras High Court challenging the impugned order dated 30.04.2024 passed by the respondent for the assessment year 2018-19. The impugned order followed a notice in DRC 01A dated 14.12.2023 and a show cause notice in DRC-01 dated 29.01.2024. The petitioner had responded on 17.08.2022 and was subsequently issued personal hearing notices. Despite having an alternate remedy, the petitioner contested the impugned order. The High Court noted that the impugned order was dated 30.04.2024, and the writ petition was filed on 07.06.2024, within the limitation period prescribed under Section 107 of the TNGST Act, 2017 for filing an appeal. The Court found no procedural violations in the impugned order challenged in the writ petition. Consequently, the Court disposed of the Writ Petition by directing the petitioner to file a statutory appeal within 30 days from the receipt of the order. The petitioner was instructed to ensure compliance with other requirements of Section 107 of the TNGST Act, 2017. No costs were imposed, and connected Miscellaneous Petitions were closed as a result of the judgment.
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