2023 (9) TMI 1236 - HC - GST

Taxpayer Granted Opportunity to Challenge GSTIN Assessment Through Section 161 Rectification Application

HC addressed a GSTIN assessment order challenge, directing the petitioner to file a rectification application under section 161 of TNGST Act. The court ... Validity of impugned assessment order rectifying the earlier order dated 04.07.2023 - petitioner would submit that the petitioners' representation has not been considered - HELD THAT:- If the petitioner is so aggrieved by the impugned Assessment Order dated 06.07.2023 suo motu rectifying the order dated 04.07.2023, it is open for the petitioner to file a rectification application under section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner shall file such application within a stipulated period specified under Section 161 of TNGST Act, as expeditiously as possible. As and when the application is received by the Office of the respondent, the respondent shall endeavour to pass appropriate orders on merits and in accordance with law after hearing the petitioner. Petition disposed off. Issues involved: Challenge to impugned Assessment Order in GSTIN, consideration of petitioner's representation, rectification application under section 161 of TNGST Act.Challenge to impugned Assessment Order in GSTIN:The petitioner challenged the Assessment Order in GSTIN dated 06.07.2023 for the Assessment Year 2017-2018, which was a rectification order passed by the respondent suo motu pursuant to an earlier order dated 04.07.2023. The petitioner contended that their representation dated 06.05.2023 had not been considered, leading to the impugned Assessment Order rectifying the earlier order. The arguments presented by both the petitioner's counsel and the Additional Government Pleader for the respondent were considered by the court.Consideration of petitioner's representation:The court acknowledged the petitioner's grievance regarding the non-consideration of their representation and directed the petitioner to file a rectification application under section 161 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner was instructed to file the application within the specified period under Section 161 of the TNGST Act, and upon receipt, the respondent was mandated to pass appropriate orders after hearing the petitioner.Rectification application under section 161 of TNGST Act:The court emphasized the option available to the petitioner to file a rectification application under section 161 of the TNGST Act to address their grievances regarding the impugned Assessment Order. The petitioner was advised to take this course of action expeditiously, and once the application was submitted, the respondent was directed to ensure a fair hearing and pass orders in accordance with the law. The Writ Petition was disposed of with these instructions, without imposing any costs, and the connected Writ Miscellaneous Petitions were closed.