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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 ..... ain the writ petitions, in view of the alternative remedy that is available under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 [for brevity 'the Act']. 2. The challenge in the Writ Petitions was to the order of the State Tax Officer, Divisional Central Investigating Wing - 2 dated 30.08.2023, in and by which, the Officer passed an order under Section 74 of the Tamil 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer" in relation to any function to be performed under this Act, means the Commissioner or the officer of the State tax who is assigned that function by the Commissioner; 9. Section 5 defines the "Powers of Officers" and it reads as follows:- 5. Powers of officers.- (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o doubt, the writ Court has over ruled the objection on the ground that a reading of sub-Section 91 of Section 2 and Section 5 of the Act would show that the Act empowers the Commissioner to authorise any Officer to be the Proper Officer. 13. Of course, the learned counsel would attempt to argue that the authorisation, by the Commissioner, of the 3rd respondent as a Proper Officer, is not in accordance with law and therefore 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitutional remedy. We hasten to add that the constitutional remedy at times may prove to be a very ineffective remedy, as the constitutional Courts cannot go into the nitty-gritty of the facts and decide on the quantum of tax that is levied or the correctness of the levy. 17. We are therefore constrained to conclude that the writ Court was justified in refusing to exercise jurisdiction and directing the appellant to avail of 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 agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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