Writ Appeal Resolved: Appellant Allowed to File Review Application on Jurisdictional Issues Under TNGST Act, 2017.

The HC disposed of the writ appeal, permitting the appellant to file a review application before the Single Judge. The appellant was directed to present relevant judgments on jurisdictional issues, as the initial writ petition did not raise the jurisdiction argument. The Court emphasized the necessity of addressing jurisdictional challenges in assessment orders under the TNGST Act, 2017.

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Issues:
Jurisdiction of assessing authority under TNGST Act, 2017.

Analysis:
The Writ Appeal was filed against an order passed by the Writ Court regarding an assessment order. The Single Judge dismissed the writ petition stating that the assessee had an appeal remedy under Section 107 of the TNGST Act, 2017. However, the appellant argued that the assessment order itself was without jurisdiction. The appellant referenced a judgment in a similar case where it was held that actions by authorities not assigned to the assessee are without jurisdiction.

The appellant contended that the Central GST authorities should not interfere when an assessee is assigned to State Authorities. The Court noted that the issue of jurisdiction was not raised before the writ Court, so it could not be considered at the appellate stage. However, the Court acknowledged that challenges to assessment orders based on cross-jurisdiction issues can be entertained by writ Courts. The Court emphasized the importance of bringing relevant judgments on jurisdiction to the notice of the Court for consideration.

In light of the above, the Court allowed the appellant to file a review application before the Single Judge, highlighting the judgment in a similar case and any other relevant judgments on jurisdiction. The Court disposed of the writ appeal with these directions, emphasizing the need to present arguments based on jurisdiction for the consideration of the writ Court.

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