2026 (4) TMI 585

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....ispose the appeals even at this juncture. 2. We have heard both learned counsel in detail and have considered the material papers. By consent expressed by both learned counsel, final orders are passed disposing these appeals, even at the stage of admission, as both parties have made detailed submissions on the merits of the matter and taken us through the relevant statutory provisions as well. 3. W.A.No.108 of 2026 relates to W.P.No.20157 of 2025 which challenges order in Form GST DRC-07 dated 27.08.2024 accompanied by a detailed order of assessment of even date. The period of assessment is 2019- 2020. 4. Insofar as the appellant has challenged the order of assessment dated 27.08.2024 by way of Rectification Petition under Section ....

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....disinclined to consider the challenge by way of extraordinary jurisdiction under Article 226 of the Constitution of India. 10.The appellant refers to a decision of the Division Bench of this Court in State of Tamil Nadu v. Speedline Agencies [114 STC 359] to argue that no appeal remedy would be available as against an order rejecting an application for rectification of assessment. 11. In Speedline Agencies (Footnote Supra (1)), the Court was concerned with a Tax Case (Revision) filed by the State challenging an order of the Tamil Nadu Sales Tax Appellate Tribunal (in short 'STAT'/'Tribunal'). The sequence of events in that case was, that, as against an order of assessment, the assessee filed an appeal before the Appellate Assistant Co....

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.... right limited to the correction of errors apparent on the face of the record. If the authority dealing with a rectification application believes that there are no such errors, no appeal would lie as against such an order, as the original order of assessment/appeal would remain untouched and the assessee has a right of appeal or revision statutorily against the original order. Thus, it is only if the rectification application was allowed, that the original order would be disturbed giving rise to an order amenable to appeal 15. The scheme under the TNGST Act, 2017 is a little different as the Act provides specifically for an appeal against an order under Section 161 thereof under Section 107, rather than stipulating an indirect means, as ....