Dismissal of Writ Petition Challenging Demand Notice Under Tamil Nadu GST Act

The Court dismissed the writ petition challenging a demand notice for non-compliance with procedural requirements under the Tamil Nadu Goods and Services Act, 2017. The petitioner was directed to appeal before the Appellate Commissioner within thirty days, with the Commissioner instructed to decide within three months, providing a personal hearing. The need for a certified copy of the order was waived. No costs were imposed, emphasizing the availability of the appellate remedy and compliance with legal provisions.

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Issues:
Challenge to demand notice dated 24.12.2019 in Form GST DRC-07; Compliance with procedural requirements under Tamil Nadu Goods and Services Act, 2017 and Rules, 2017; Validity of order dated 18.12.2019; Petitioner's failure to reply to notice; Availability of alternate remedy before Appellate Commissioner under Section 107 of Tamil Nadu Goods and Services Act, 2017.

Analysis:
The petitioner challenged a demand notice dated 24.12.2019 in Form GST DRC-07, alleging non-compliance with procedural requirements under the Tamil Nadu Goods and Services Act, 2017 and Rules, 2017. The respondent contended that the petitioner was served with an order dated 18.12.2019, which the petitioner failed to respond to despite previous reminders. The petitioner argued that they had replied to a notice dated 27.05.2019, contradicting the respondent's claim. The Court noted that the petitioner had an alternate remedy available under Section 107 of the Act.

The Court found no merit in the petitioner's claim of not receiving a hearing notice. While acknowledging the petitioner's right to appeal before the Appellate Commissioner under Section 107 of the Act, the Court decided to dismiss the writ petition. The petitioner was granted the liberty to file an appeal within thirty days from receiving a copy of the order. If an appeal is filed within the stipulated time, the Appellate Commissioner was directed to decide on the matter within three months, providing the petitioner with a personal hearing. The requirement of a certified copy of the order dated 18.12.2019 was waived by the Appellate Commissioner.

In conclusion, the writ petition was disposed of, with no costs imposed. The connected Miscellaneous Petitions were closed as a result of the judgment. The Court emphasized the availability of the appellate remedy and the timeline within which the appeal should be filed and decided upon by the Appellate Commissioner, ensuring compliance with the legal provisions and procedural requirements under the Tamil Nadu Goods and Services Act, 2017.

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