Tax Assessment Challenge: Petitioner Granted 30-Day Window to Appeal, Recovery Proceedings Suspended Pending Expedited Review

HC granted petitioner liberty to file statutory appeal within 30 days challenging tax assessment order. Despite procedural delays and potential jurisdictional issues, court allowed appeal opportunity, directing appellate authority to decide within 6 months and suspending recovery proceedings. Principles of natural justice were considered in resolving the tax dispute, balancing procedural requirements with substantive justice.

---

---

Issues involved: Violation of principles of natural justice in tax assessment order, opportunity for statutory appeal, bar on writ petition at belated point of time.

Violation of principles of natural justice in tax assessment order:
The petitioner contended that notices in Form GST DRC-01A and Form GST DRC-01 were not issued before the impugned Assessment Order dated 30.06.2021. Additionally, it was argued that only a summary of the order was uploaded on the web portal, rather than serving the detailed order to the petitioner. This was seen as a manifest violation of the principles of natural justice.

Opportunity for statutory appeal:
The petitioner requested an opportunity to file a statutory appeal, emphasizing that no harm would be caused to the respondent as the disputed tax had already been recovered post the issuance of the impugned Assessment Order. The court granted the petitioner liberty to file a statutory appeal within thirty days from the date of receipt of the order, taking into account the recovery of the disputed tax.

Bar on writ petition at belated point of time:
The learned Government Advocate argued that the writ petition, raised at a belated point, was barred by law. Reference was made to a decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC Online SC 440. Despite this, the court disposed of the Writ Petition by allowing the petitioner to file a statutory appeal within thirty days, with a directive for the Appellate Authority to decide on the appeal within six months, while keeping all further recovery proceedings in abeyance.

---