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TMI Blog2025 (1) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... roper officer to pass the order - HELD THAT:- Section 74 enables the Proper Officer to issue show cause notice to an assessee, if it appears to him or her, that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any wilful misstatement or any like reason to issue a show cause notice as to why he should not be directed to pay the amount along with interest and penalty and Section 74(9) enables the Proper Officer to determine the amount of tax payable and issue an order. The remedy under Article 226 of the Constitution of India is available to every citizen and no legislation can put fetters on exercise of power by the High Court under Article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu Goods and Services Tax Act, 2017 determining the tax payable by the appellant. 3. The challenge was mainly on the ground that the Officer who had passed the order is not empowered to pass the order, since, he would not fall within the definition of the term 'Adjudicating Authority' under Section 2(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 4. The writ Court however held that the submission of the learned counsel is contrary to the scheme of the Tamil Nadu Goods and Services Tax Act, 2017, inasmuch as the assessment has to be completed by a Proper Officer and it is open for the Commissioner to designate any such Officer as a Proper Officer as defined under Section 2(91) of the Tamil Nadu Goods and Services Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duties conferred or imposed on him under this Act. (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to him. (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State tax. 10. Section 74 enables the Proper Officer to issue show cause notice to an assessee, if it appears to him or her, that any tax has not been paid or short p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the learned Single Judge was in error in accepting the contention of the Department that the authorization is proper. 14. No doubt, the remedy under Article 226 of the Constitution of India is available to every citizen and no legislation can put fetters on exercise of power by the High Court under Article 226 of the Constitution of India. However, it has to be borne in mind that a Constitutional remedy can be exercised by a Court only in the absence of alternative remedy under the relevant statute or only when the Court comes to a conclusion that such alternative remedy is ineffective. Merely because the alternative remedy requires compliance with certain conditions, the High Court cannot exercise the jurisdiction under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the statutory remedy by way of appeal under Section 107 of the Act. We therefore find no merits in the appeals, the appeals are therefore dismissed. However, considering the fact that the appellant has been agitating the matter before the High Court, we grant eight (8) weeks time to the appellant to file appeals against the orders impugned in the Writ Petitions and if such appeals are filed within eight weeks, the appellate Authority will entertain the same without reference to the question of limitation and dispose of the same on merits in accordance with law. We make it clear that the question relating to validity of the authorization raised by the appellant is also left open to be decided by the Authority concerned. 18. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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