2025 (3) TMI 662 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking to quash the impugned orders passed by the respondent - seeking further direction to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner as per the provisions of the GST Act 2017 - HELD THAT - The petitioner is directed to first exhaust the statutory remedy available under law before approaching this Court. The petitioner shall prefer an appeal within one month from the date of receipt of a copy of this order. Upon filing of the appeal the Appellate Deputy Commissioner (GST) Madurai shall dispose of the same on merits and in accordance with law within a period of two months thereafter. Petition disposed off.

Summary

In the case before the Madras High Court, the petitioner sought to quash orders dated 21.10.2024 and 12.09.2024 issued by the respondent concerning tax assessments under the GST Act, 2017. The petitioner claimed non-receipt of physical notices, asserting that the orders were uploaded on the GSTN portal without proper service, contravening Section 169 of the GST Act. The petitioner cited precedents from the Calcutta High Court emphasizing the necessity of substantiating genuine purchases before raising tax demands.The respondent, represented by the Government Advocate, argued that the petitioner had an alternative remedy through an appeal to the Appellate Deputy Commissioner (GST), Madurai, under Section 107 of the Tamil Nadu GST Act, 2017. The court directed the petitioner to exhaust this statutory remedy by filing an appeal within one month. The Appellate Deputy Commissioner was instructed to adjudicate the appeal on its merits within two months. The writ petitions were disposed of with no order as to costs.