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<h1>Petitioner must use statutory appeal remedy under Section 107 instead of challenging ex parte GST assessment order</h1> The Madras HC disposed of a writ petition challenging an ex parte GST assessment order for AY 2020-2021. The petitioner claimed non-participation due to ... Ex-parte assessment order - opportunity of hearing provided or not - petitioner had fully relied on a part-time accountant, who failed to inform the petitioner about the assessment proceedings - HELD THAT:- Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the appellate Deputy Commissioner (GST Appeal), Tirunelveli, under Section 107 of the GST 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 two weeks from the date of receipt of a copy of this order, the appellate authority shall entertain the appeal without reference to the period of limitation and dispose of the same in accordance with law, within a period of four months thereafter. Petition disposed off. The Madras High Court disposed of the writ petition challenging the ex parte assessment order dated 28.06.2024 for AY 2020-2021, passed by the respondent. The petitioner contended non-participation in proceedings due to reliance on a part-time accountant and lack of GST knowledge, resulting in the impugned order. The respondent countered that proper show cause notices and personal hearing opportunities were provided, and an appeal remedy exists under Section 107 of the GST Act, 2017. The Court emphasized the availability of the statutory appeal remedy, stating: '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.' The Court further directed that if the appeal is filed within two weeks, the appellate authority shall waive limitation and decide the appeal within four months. No costs were awarded.
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