2024 (6) TMI 1311 - HC - GST

Maintainability of writ petition - availability of alternate remedy - writ petition not entertained mainly on the ground that against the order of assessment, the assessee/dealer has an appeal remedy under Section 107 of the TNGST Act, 2017 r/w Rule 108 of TNGST Rules, 2017 - want of jurisdiction. Alternative remedy - HELD THAT - Normally, when there has been a statutory appeal remedy provided, especially under the Tax Legislation, Writ Petition under Article 226 of the Constitution of India would not be entertained by this Court. But there are some exceptions for such procedure. Want of jurisdiction - HELD THAT - If any order of assessment is assailed, that normally would be entertained by the writ Courts. Herein the case on hand, the main contention of the learned counsel for the writ petitioner/appellant is that for want of jurisdiction, since it has been assigned to the State Authorities, the Central GST Authorities has to lay off their hands and this position has been clearly reiterated by the learned Judge in the said Judgment in Tvl.Vardhan Infrastructure's case 2024 (3) TMI 1216 - MADRAS HIGH COURT . The cross jurisdiction issue is a major factor, wherein the assessment order, if it is challenged on the ground of cross jurisdiction, certainly on that ground, the order of assessment can be interfered with. However, these factual issues since have not been brought to the notice of the learned Judge, when the writ petition was taken up for hearing, the learned Judge had no occasion to consider this aspect, except to go into the ground of appellate remedy, on which ground the learned Judge since has considered the matter, he was pleased to dismiss the same. The appellant/writ petitioner is at liberty to file a review application before the learned Single Judge, against the order impugned in this writ appeal dated 04.04.2024, wherein the judgment in Tvl.Vardhan Infrastructure's case and any other judgment with regard to the point of jurisdiction can be brought to the notice of the learned Single Judge, based on which arguments can be advanced for consideration of the writ Court

Summary

Issues:
Jurisdiction of assessing authority under TNGST Act, 2017.

Analysis:
The Writ Appeal was filed against an order passed by the Writ Court regarding an assessment order. The Single Judge dismissed the writ petition stating that the assessee had an appeal remedy under Section 107 of the TNGST Act, 2017. However, the appellant argued that the assessment order itself was without jurisdiction. The appellant referenced a judgment in a similar case where it was held that actions by authorities not assigned to the assessee are without jurisdiction.

The appellant contended that the Central GST authorities should not interfere when an assessee is assigned to State Authorities. The Court noted that the issue of jurisdiction was not raised before the writ Court, so it could not be considered at the appellate stage. However, the Court acknowledged that challenges to assessment orders based on cross-jurisdiction issues can be entertained by writ Courts. The Court emphasized the importance of bringing relevant judgments on jurisdiction to the notice of the Court for consideration.

In light of the above, the Court allowed the appellant to file a review application before the Single Judge, highlighting the judgment in a similar case and any other relevant judgments on jurisdiction. The Court disposed of the writ appeal with these directions, emphasizing the need to present arguments based on jurisdiction for the consideration of the writ Court.