Tax Assessment Challenge Dismissed: Petitioner Granted 30-Day Window to File Statutory Appeal Before Appellate Authority

HC dismissed writ petition challenging tax assessment order filed beyond statutory appeal period. Court granted petitioner liberty to file statutory appeal before Deputy Commissioner (GST-Appeal) within 30 days, directing merit-based consideration of appeal within three months. Petition disposed without costs, with instructions to implead Deputy Commissioner as second respondent.

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Issues:
Challenge to impugned order dated 01.12.2023 for assessment year 2022-23 filed beyond the statutory appeal period under Section 107 of TNGST Act, 2017.

Analysis:
The petitioner filed a Writ Petition against the impugned order dated 01.12.2023 concerning the assessment year 2022-23. However, the Writ Petition was filed on 10.06.2024, which was long after the statutory appeal period under Section 107 of TNGST Act, 2017 had expired. Despite the petitioner making submissions on merits, the Court decided to dispose of the Writ Petition by granting liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, within 30 days from the date of receipt of the Court's order.

The Court emphasized that the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, who was not a party to the proceedings, should be impleaded as the second respondent. It was directed that if the Appeal is filed within the stipulated 30-day period, the second respondent should consider and dispose of the Appeal on its merits and in accordance with the law promptly, preferably within three months from the filing date.

Consequently, the Writ Petition was disposed of with the aforementioned directions, and no costs were imposed. The connected miscellaneous petition was also closed as a result of this judgment.

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