Tax Assessment Challenge Dismissed: Petitioner Granted 15-Day Window to File Statutory Appeal Before Appellate Commissioner

HC dismissed the writ petition challenging an assessment order for tax year 2020-2021, finding no merit in the challenge. The court granted liberty to file a statutory appeal before the Appellate Commissioner within 15 days, directing expeditious disposal of the appeal on merits in accordance with law.

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Issues involved:
The issues involved in the judgment include challenging an Assessment Order for the Assessment Year 2020-2021, disputed questions of facts, and the statutory period for filing an appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017.

Challenged Assessment Order:
The petitioner challenged the impugned Assessment Order for the Assessment Year 2020-2021, similar to the one challenged for the following year. The court noted that there were several disputed questions of facts that could not be decided in summary proceedings under Article 226 of the Constitution of India. It was emphasized that the court cannot take a different view under similar circumstances, leading to the conclusion that there was no merit in the writ petition. Consequently, the Writ Petition was deemed liable to be dismissed.

Statutory Appeal Liberty:
The petitioner filed the present writ petition within the statutory period prescribed to file an appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017. As a result, the petitioner was granted liberty to file a statutory appeal within 15 days from the date of receipt of the order. If such an appeal is filed within the specified time frame, the Appellate Commissioner is directed to dispose of the appeal on its merits and in accordance with the law. The Writ Petition was dismissed with this liberty granted to the petitioner, and no costs were imposed. Consequently, the connected Writ Miscellaneous Petitions were closed.

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