Tax Assessment Dispute Resolved: Rectification Application Mandated for Seigniorage Fee Discrepancies Under TNGST Act Section

HC examined tax dispute involving seigniorage fee discrepancies under TNGST Act. Petitioner challenged tax assessment orders and filed rectification application. Court directed respondent to dispose of rectification application within three months, effectively providing relief without definitively resolving underlying tax dispute. Writ petition disposed of without cost imposition.

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Issues involved: Challenge to impugned orders u/s 74(5) of TNGST Act alleging tax due u/s 9(1) & 9(3) based on seigniorage fee details, discrepancy in turnover, rectification application filing date dispute.

Summary:

- The petitioner, registered under TNGST Act, challenged orders alleging tax due based on seigniorage fee details showing discrepancy in turnover. Petitioner claimed to have filed accurate returns with seigniorage charges paid, matching details received from Mines Department. Discrepancy led to Show Cause Notice issuance by respondent.

- Petitioner's counsel argued that returns filed matched with details from Mines Department, denying tax dues. Rectification application was filed on 30.05.2023 to address the issue.

- Government Advocate contended that rectification application was acknowledged to be filed on 03.04.2023, conflicting with petitioner's claim of filing on 30.05.2023.

- Petitioner's counsel requested liberty to pursue rectification application, seeking respondent's disposal of the application before replying to impugned orders.

- After hearing both parties, the Court directed the respondent to dispose of the rectification application filed by the petitioner within three months from the date of the order. Writ petitions were disposed of with no costs imposed.

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