2024 (4) TMI 1136 - HC - GST

Legal Challenge Rejected: Statutory Appeal Recommended After Disputed Tax Assessment Under TNGST Procedural Framework

HC dismissed writ petition due to alternative remedy available under TNGST Act and Rules. Court found disputed factual questions in petitioner's ... Maintainability of petition - availability of alternative remedy before the Appellate Commissioner - HELD THAT:- There is no merit in the present Writ Petition. The petitioner has an alternative remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017 read with Rule 108 of TNGST Rules, 2017. This Writ Petition stands dismissed with liberty to file a statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. Issues:Dismissal of Writ Petition due to alternative remedy available before Appellate Commissioner under TNGST Act, 2017 and TNGST Rules, 2017; Existence of disputed questions of fact discernible from submissions made by petitioner's counsel.Analysis:The High Court of Madras, in the present judgment, dismissed the Writ Petition on the grounds of lack of merit, citing the availability of an alternative remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017, along with Rule 108 of the TNGST Rules, 2017. The court emphasized that there were several disputed questions of fact apparent from the arguments presented by the petitioner's counsel. Consequently, the court ruled that the Writ Petition be dismissed, granting the petitioner the liberty to file a statutory appeal before the Appellate Authority within thirty days from the date of receiving a copy of the order. No costs were awarded in this matter, and the connected miscellaneous petitions were closed as a result of this judgment.