2025 (5) TMI 463 - HC - GST

Challenge to rectification rejection order - petitioner failed to produce E- Way Bills and invoices - 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, through Justice Vivek Kumar Singh, disposed of the Writ Petition challenging the rectification rejection order dated 14.03.2025 issued under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, for the assessment year 2019-2020. The petitioner contended that the rejection was based on an improper scrutiny of submitted records, violating principles of natural justice, as the petitioner had produced E-Way Bills and invoices. The Government Advocate countered that the petitioner failed to fully upload necessary documents and highlighted the availability of an appeal remedy under Section 107 of the TNGST Act, 2017.The Court emphasized the existence of the statutory appeal mechanism and held that the petitioner must exhaust this remedy before approaching the High Court. The petition was dismissed with liberty granted to file an appeal within two weeks before the Deputy Commissioner (ST) GST Appeal, Tiruchirappalli, who is directed to dispose of the appeal within three months. The Court stated: "the appellate authority shall entertain the appeal and dispose of the same in accordance with law." No costs were awarded.