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of <h1>GST Assessment Orders Upheld: Traders Given 15-Day Window to File Statutory Appeal Under Section 107</h1> <h3>Mr. Rajasingh Thangadurai Proprietor of M/s. Selva Vinayagar Steel Versus The Assistant Commissioner (ST) (FAC), The State Tax Officer, The Commissioner of Commercial Taxes, Rep by Additional Chief Secretary, Commercial Taxes Department, Chennai, The Joint Commissioner (ST), Chennai</h3> Mr. Rajasingh Thangadurai Proprietor of M/s. Selva Vinayagar Steel Versus The Assistant Commissioner (ST) (FAC), The State Tax Officer, The Commissioner ... Petitioner, a metal-scrap trader, was subject to investigation; four show-cause notices led to four Assessment Orders dated 20.03.2023 (AYs 2018-19 to 2021-22) and corresponding summary demands under Section 74, GST Act, 2017. An option under the impugned orders permitted payment of 'tax, interest and 50% of the penalty, within a period of 30 days' from communication, which the petitioner did not exercise. The court holds that 'There is no merit in the challenge to the impugned order passed under Section 74 of the GST Act, 2017' and that the petitioner 'has to challenge the assessment order dated 20.03.2023 under Section 107 of the GST Act.' Limitation for appeal to the Appellate Commissioner was imminent (19.07.2023); petitioner had not filed appeals. Writ petitions are dismissed, but petitioner is granted liberty to file a statutory appeal within 15 days from receipt of this order, 'subject to compliance of other requirement of the provisions of the GST Act, 2017.' No costs.
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