Court upholds dismissal of writ petitions challenging tax assessment orders, emphasizes appellate remedies.

The Court dismissed the writ petitions challenging assessment and demand orders under the Central Goods and Services Tax Act, 2017, emphasizing the importance of utilizing appellate remedies provided in tax statutes. The petitioner was granted liberty to pursue the appeal route under Section 107 of the Act before the appellate authority. The Court highlighted the need to adhere to the hierarchy of authorities for appeals and revisions, noting that factual details in tax matters could be better addressed by the appellate authority. No costs were awarded, and connected Miscellaneous Petitions were closed.

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Issues involved:
Challenging assessment and demand orders under the Central Goods and Services Tax Act, 2017 through writ petitions under Article 226 of the Constitution of India without availing appeal remedy under Section 107 of the Act.

Analysis:
The petitioner, registered with a specific Assessment Circle, filed monthly returns under the Central Goods and Services Tax Act, 2017. Following an inspection, the respondent issued intimation and subsequent demand cum show cause notices for multiple assessment years. The petitioner responded with elaborate replies and objections, but the assessing authority passed the impugned orders without proper consideration. The petitioner chose to challenge these orders directly through writ petitions, bypassing the appeal remedy under Section 107 of the Act.

The learned Government Advocate argued that the entire procedure under Section 73 of the Act was diligently followed, providing the petitioner with opportunities to respond and participate in the process. It was contended that since the petitioner was afforded due process, the writ petitions could not be entertained, and the petitioner should have opted for the appeal route under Section 107 of the Act.

The Court, after considering the submissions from both sides, emphasized the availability of appellate remedies in tax statutes and the importance of adhering to the hierarchy of authorities for appeals and revisions. The Court noted that the petitioner's claim of lack of proper consideration of objections could be addressed by the appellate authority, which is better equipped to delve into factual details in tax matters. Therefore, the Court decided to reject the writ petitions but granted the petitioner liberty to file an appeal before the appellate authority as per the provisions of the Act.

In conclusion, the Court dismissed all the writ petitions with the liberty given to the petitioner to pursue the appeal route before the appellate authority. The Court also mentioned that the time taken in filing the writ petitions could be excluded from the limitation period for filing an appeal. No costs were awarded, and connected Miscellaneous Petitions were closed.

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