2025 (3) TMI 771 - HC - GST

Tax Assessment Order Challenged: Petitioner Granted One-Month Window to Appeal with Expedited Resolution Mandate

Kirkas Tech Ventures Private Limited Versus The State Tax Officer (FAC), The Commercial Tax Officer, The Director General of GST Intelligence, The Branch Manager, Kanyakumari

HC Madras addressed a writ petition challenging a tax assessment order. The court disposed of the petition, granting the petitioner liberty to file an ... Challenge to assessment order passed by the first respondent, along with the consequential attachment order - seeking a direction to the fourth respondent to de-freeze the petitioner's account - violation of principles of natural justice - HELD THAT:- Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the Deputy Commissioner (GST), Madurai, under Section 107 of the TNGST Act, 2017, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of one month from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without insisting on the limitation and disposed of in accordance with law, within a period of two months thereafter. Petition disposed off. The High Court of Madras, presided by The Honourable Mr. Justice Vivek Kumar Singh, addressed a writ petition challenging an assessment order for the year 2018-2019 and a consequential attachment order dated 19.01.2024. The petitioner argued that the assessment order was issued without providing sufficient opportunity, violating the principles of natural justice, and sought to have the order set aside and the account de-frozen.The Government Advocate, Mr. J.K. Jayaselan, contended that the assessment order was issued following a show cause notice on 14.10.2023, and the petitioner had an available appeal remedy under Section 107 of the TNGST Act, 2017, which had not been utilized.The court recorded the submission regarding the appeal remedy and disposed of the writ petition, granting the petitioner liberty to approach the appellate authority. The court instructed that any appeal filed within one month of receiving the order should be entertained without limitation concerns and resolved within two months. No costs were ordered, and connected Miscellaneous Petitions were closed.