Petition dismissed; appeal allowed within 30 days. Appellate Authority to consider appeal without limitation period. No costs awarded.

The Court dismissed the writ petition but granted the petitioner the liberty to file an appeal against the impugned order within 30 days of receiving the court's order. The Appellate Authority is instructed to consider the appeal without enforcing the limitation period. The petitioner is permitted to address all issues raised in the writ petition, including the refund of the bank deposit, before the Appellate Authority, which must decide based on law and merits. The connected miscellaneous petition is also closed, with no costs awarded.

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Issues involved:
The writ petition challenges an impugned order in Form GST DRC-07 issued by the 1st respondent without providing a personal hearing or following prescribed procedures. The petitioner, being of limited education, argues for alternative communication methods under Section 169 of the CGST/TN GST Act, 2017 to ensure effective communication. Additionally, the petitioner asserts compliance with Section 16(2) of the GST Act 2017 regarding availing Input Tax Credit (ITC), presenting evidence of receiving goods and paying GST. The petitioner also highlights delays in response to show cause notices and the inability to file an appeal within the stipulated time limit under Section 107 of the Act.

Analysis for each issue:
The petitioner challenges the impugned order for lack of personal hearing and failure to follow prescribed procedures. The petitioner, being of limited education, argues for alternative communication methods under Section 169 of the CGST/TN GST Act, 2017 to ensure effective communication. The petitioner contends that effective communication should consider the educational background of the assessee, suggesting that communication through e-mail or other modes may be necessary for uneducated individuals, as computer knowledge should not be a mandatory requirement for conducting business, as it may infringe on fundamental rights under Article 19(1)(g).

The petitioner asserts compliance with Section 16(2) of the GST Act 2017 regarding availing Input Tax Credit (ITC). The petitioner, a dealer in aluminum scrap, provides evidence of receiving goods in their premises, possessing invoices, and fulfilling all requirements for availing ITC. Despite delays in responses to show cause notices, the petitioner maintains that the reply submitted should be considered under Section 161 of the CGST/SGST Act. The petitioner emphasizes adherence to Circular 14/2022-TNGST and challenges the necessity of filing an appeal within the stipulated time limit under Section 107 of the Act, given the ongoing assessment proceedings.

The petitioner highlights delays in response to show cause notices and the inability to file an appeal within the stipulated time limit under Section 107 of the Act. The petitioner argues that filing an appeal would not be an effective remedy due to ongoing assessment proceedings as per Circular 14/2022-TNGST. Consequently, the petitioner filed the writ petition seeking relief from the impugned order.

Final Judgment:
The Court acknowledges the petitioner's concerns but grants liberty to file an appeal against the impugned order within 30 days from receiving the court's order. The Appellate Authority is directed to entertain the appeal without insisting on the limitation aspect. The petitioner is allowed to raise all issues presented in the writ petition, including the refund of bank deposit, before the Appellate Authority, who shall decide accordingly in accordance with the law and on merits. The writ petition is dismissed with no costs, and the connected miscellaneous petition is closed.

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