2023 (10) TMI 788 - HC - GST

Maintainability of petition - availability of remedy of Statutory Appeal - mis-match in the returns and the information gathered by the Commercial Tax Department - HELD THAT - Ordinarily, the petitioner should have been relegated to file a Statutory Appeal before the Appellate Authority interms of section 107 of the TNGST Act, 2017 along with pre-deposit of 10% of the disputed tax in terms of Section 107(6). Considering the fact that there are several disputed question of facts and to balance the interest of the revenue and the interest of the petitioner, one opportunity is given to the petitioner to explain the case within a period of two months from the date of receipt of a copy of this order. The petitioner shall however pre-deposit 20% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

Issues involved: Challenge to impugned orders u/s 74 of TNGST Act, 2017 for Assessment Years 2017-2018 and subsequent years due to mis-match in returns.

Summary:

Issue 1: Impugned Orders u/s 74 of TNGST Act, 2017
The petitioner challenged the impugned orders passed u/s 74 of TNGST Act, 2017 for Assessment Years 2017-2018 and subsequent years due to mis-match in returns. Notices were issued, and personal hearings were conducted. The petitioner requested documents for clarification, while the respondent submitted that there is no merit in the writ petition. After considering arguments, the court noted the mis-match issue and directed the petitioner to explain the case within two months, with a pre-deposit requirement of 20% of disputed tax within 30 days. The respondents were instructed to dispose of the case within eight weeks.

In conclusion, the writ petitions were disposed of with no costs, and connected writ miscellaneous petitions were closed.