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2023 (10) TMI 577 - HC - GSTCancellation of GST registration of petitioner - time limitation - closure of business way back in 2019 - case of the petitioner is that the petitioner was unaware of the notices that preceded the impugned Assessment Order - HELD THAT - There is no scope for interfering with the impugned Assessment Order - the petitioner ought to have filed an appeal against the impugned Assessment Order dated 21.01.2023 within the period prescribed under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. Considering the fact that the issue may involve disputed questions of fact, Court is inclined to dispose this writ petition at the time of admission, by directing the petitioner to file a statutory appeal before the Appellate Authority against the impugned Assessment Order dated 21.01.2023 passed by the first respondent within a period of thirty days from the date of receipt of a copy of this order. Petition disposed off.
Issues involved: Challenge to Assessment Order u/s 74 of GST Act for AY 2018-2019, Cancellation of registration, Non-response to notices, Scope of interference with Assessment Order, Failure to file appeal u/s 107 of TNGST Act.
Assessment Order Challenge: The petitioner challenged the Assessment Order dated 21.01.2023 issued under section 74(9) of the GST Act for AY 2018-2019. The discrepancies noted included mismatch between outward supplies value and tax payable as per GSTR-3B and GSTR-1. Despite notices issued under section 74 of the GST Act, the petitioner did not respond, leading to the confirmation of the proposal in the Assessment Order. Cancellation of Registration: The petitioner's trading business registration was cancelled on 29.04.2019, following notices in Form GST DRC-01A and Form GST DRC-01. The petitioner claimed to have voluntarily closed the business in 2019 and surrendered the registration, stating unawareness of subsequent notices due to inaccessibility of the official communication channels. Interference with Assessment Order: The Court found no grounds to interfere with the impugned Assessment Order, emphasizing the petitioner's obligation to file an appeal within the prescribed period under Section 107 of the TNGST Act. Acknowledging potential factual disputes, the Court directed the petitioner to file a statutory appeal before the Appellate Authority within thirty days from the date of the order to address the issue effectively. Conclusion: The Writ Petition was disposed of with the directive for the petitioner to file an appeal against the Assessment Order within the specified timeframe. Upon compliance with the appeal filing and pre-deposit requirements, the attachment of the petitioner's bank account would be lifted. No costs were awarded, and associated Writ Miscellaneous Petitions were closed accordingly.
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