2025 (4) TMI 1589 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Challenge to assessment order - impugned assessment order has been passed based on mismatches in ITR 26(AS) Input Tax Credit (ITC) in GSTR-2A and ITC reversal on account of credit notes received - HELD THAT - Recording the submissions made by the learned Government Advocate that the petitioner is having an appeal remedy before the Appellate Deputy Commissioner (ST) GST Appeal Tiruchirappalli 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. Petition disposed off.

Summary

The Madras High Court, before Justice Vivek Kumar Singh, disposed of the writ petition challenging the assessment order dated 20.09.2024 under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for the year 2022-2023. The petitioner contended that the assessment was based on mismatches in ITR 26(AS), GSTR-2A ITC, and ITC reversal due to credit notes, rendering the interest and 100% penalty "unwarranted," and sought quashing of the order. The Government Advocate explained that the assessment followed statutory procedures including inspection, issuance of notices under Section 74(5), and a show cause notice, and emphasized the availability of an appeal under Section 107 before the Appellate Deputy Commissioner (ST) GST Appeal, Tiruchirappalli. The Court declined to interfere, holding that since "the petitioner is having an appeal remedy," the writ petition is disposed of with liberty to file an appeal within two weeks. The appellate authority is directed to adjudicate the appeal within three months. No costs were awarded.