Delegation of Powers Upheld; Petitioners Can Appeal Show Cause Notice Validity Within 30 Days Under GST Act.

The HC dismissed the Writ Petitions, upholding the delegation of powers by the Commissioner under Notification No.4 of 2017 pursuant to Section 5(1) of the TNGST Act, deeming it proper. The court granted the petitioner liberty to file a statutory appeal within 30 days to challenge the show cause notice's validity before the Appellate Authority under Section 107 of the GST Enactments. No costs were awarded, and all connected Miscellaneous Petitions were closed.

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Issues involved:
Challenge to delegation of power to pass impugned orders by the Commissioner, definition of Adjudicating Authority under TNGST Act, challenge to impugned orders on the ground of improper show cause notice.

Analysis:

The judgment addresses the challenge to the delegation of power by the Commissioner to the third respondent to pass the impugned orders. The petitioner argues that the Commissioner exceeded authority as the definition of Adjudicating Authority under the TNGST Act does not include the Commissioner. However, the court disagrees, stating that the assessment must be completed by a proper Officer designated by the Commissioner. The delegation of powers to the third respondent is deemed proper under Notification No.4 of 2017 issued under Section 5(1) of the TNGST Act. The court finds no merit in the petitioner's submission, upholding the validity of the delegation.

Regarding the challenge to the impugned orders based on the inadequacy of the show cause notice, the court rules that this issue should be addressed before the Appellate Authority. The petitioner is granted liberty to file a statutory appeal within 30 days from the date of receiving the order. This ensures that the petitioner has an alternative remedy under Section 107 of the respective GST Enactments to contest the show cause notice's validity through the proper appellate channels.

Ultimately, the Writ Petitions are dismissed with the granted liberty for the petitioner to pursue a statutory appeal. No costs are awarded, and connected Miscellaneous Petitions are closed as a result of this judgment.

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