Legal Challenge Rejected: Statutory Appeal Recommended After Disputed Tax Assessment Under TNGST Procedural FrameworkHC dismissed writ petition due to alternative remedy available under TNGST Act and Rules. Court found disputed factual questions in petitioner's submissions and directed statutory appeal to Appellate Authority within 30 days. No costs awarded, connected petitions closed. Issues:
Dismissal of Writ Petition due to alternative remedy available before Appellate Commissioner under TNGST Act, 2017 and TNGST Rules, 2017; Existence of disputed questions of fact discernible from submissions made by petitioner's counsel.

Analysis:
The High Court of Madras, in the present judgment, dismissed the Writ Petition on the grounds of lack of merit, citing the availability of an alternative remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017, along with Rule 108 of the TNGST Rules, 2017. The court emphasized that there were several disputed questions of fact apparent from the arguments presented by the petitioner's counsel. Consequently, the court ruled that the Writ Petition be dismissed, granting the petitioner the liberty to file a statutory appeal before the Appellate Authority within thirty days from the date of receiving a copy of the order. No costs were awarded in this matter, and the connected miscellaneous petitions were closed as a result of this judgment. Maintainability of petition - availability of alternative remedy before the Appellate Commissioner - HELD THAT:- There is no merit in the present Writ Petition. The petitioner has an alternative remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017 read with Rule 108 of TNGST Rules, 2017. This Writ Petition stands dismissed with liberty to file a statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. M/s. John Buildwell India Private Limited Versus The Joint Commissioner of Central GST And Central Excise, Tirunelveli
GST
2024 (4) TMI 1136 - MADRAS HIGH COURT - TMI
MADRAS HIGH COURT - HC
Dated:- 4-4-2024
W. P. (MD)No. 8574 of 2024 And W. M. P. (MD). Nos. 7808 & 7811 of 2024 - -
GST
THE HONOURABLE MR. JUSTICE C. SARAVANAN For Petitioner : Mr. Raja Karthikeyan For Respondents : Mr. N. Dilip Kumar, Standing Counsel ORDER Heard both sides. 2. There is no merit in the present Writ Petition. The petitioner has an alternative remedy before the Appellate Commissioner under Section 107 of the TNGST Act, 2017 read with Rule 108 of TNGST Rules, 2017. That apart, there are several disputed questions of fact that are discernible from the submissions made by the learned counsel for the petitioner Therefore, this Writ Petition stands dismissed with liberty to file a statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed.
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