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2024 (6) TMI 1311 - HC - GSTIssues: Challenge to assessment order on grounds of jurisdiction and cross jurisdiction. Analysis: The Writ Appeal challenged an order from the Writ Court dated 04.04.2024, which dismissed a writ petition questioning an assessment order due to the availability of an appeal remedy under Section 107 of the TNGST Act, 2017. However, the appellant argued that the assessment order itself was without jurisdiction, citing a judgment in a similar matter. The appellant contended that the Central GST Authorities should not interfere in cases assigned to State Authorities, as established in the mentioned judgment. The Standing Counsel for the revenue authorities argued that the jurisdiction issue was not raised before the Writ Court, thus could not be considered at the appellate stage. The High Court considered both sides' submissions and the relevant materials. The High Court acknowledged that statutory appeal remedies usually preclude Writ Petitions, but exceptions exist. The main contention was the lack of jurisdiction due to assignment to State Authorities, requiring Central GST Authorities to refrain from involvement. The Court highlighted the significance of the cross-jurisdiction issue, indicating that challenging an assessment order on these grounds could warrant interference. However, since this aspect was not raised before the Writ Court initially, the judgment was based on the availability of an appellate remedy. The Court directed the appellant to file a review application before the Single Judge, citing the relevant judgment on jurisdiction for further consideration. In conclusion, the High Court allowed the appellant to seek a review based on the jurisdiction issue highlighted in the referenced judgment. The Court emphasized the importance of addressing jurisdiction concerns in assessment orders and directed the appellant to present arguments before the Single Judge for proper consideration. The writ appeal was disposed of with no costs awarded, and the connected miscellaneous petition was closed.
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