2024 (10) TMI 1591 - HC - GST

Taxpayer's Challenge to GST Assessment Order Rejected Due to Lack of Procedural Irregularities Under Article 226

HC dismissed writ petition challenging GST assessment order. Petitioner failed to demonstrate procedural irregularities or violation of natural justice ... Challenge to assessment order - assessing officer failed to act in accordance with the mandate under Section 5 of the Central Goods and Services Tax Act 2017 - opportunity of hearing provided or not - violation of principles of natural justice - HELD THAT:- The documents on record evince that principles of natural justice were adhered to not only by providing an opportunity to the petitioner to contest the tax demand, but by also providing a personal hearing to the petitioner. The petitioner responded both to the intimation and show cause and even submitted written synopsis before the assessing officer. The petitioner does not assert that documents submitted by him were disregarded in course of assessment. In these facts and circumstances, no case is made out to exercise discretionary jurisdiction under Article 226 of the Constitution of India. Petition is dismissed by leaving it open to the petitioner to avail of the statutory remedy. The High Court of Madras dismissed W.P.No.7096 of 2024, challenging an assessment order dated 29.12.2023 under the Central Goods and Services Tax Act 2017. The petitioner failed to show that the GST authorities did not follow the mandate of Section 5 of the CGST Act and principles of natural justice. The petitioner was given opportunities to contest the tax demand and provide submissions, so no grounds for Article 226 jurisdiction were established. The petitioner can pursue statutory remedies.