The High Court quashed a demand order under Section 74 of the GST Act and the appellate order, citing non-compliance with Section 75(4), which mandates an opportunity for a personal hearing before passing adverse orders. The matter was remanded for fresh adjudication with due process.

The High Court declined to entertain the petition against GST assessment orders, directing the petitioner to exhaust the statutory appellate remedy. It granted liberty to file an appeal within four weeks without limitation concerns, noting no prima facie violation of natural justice or contradictory precedents.

2. Learned counsel for the petitioner submits that both these petitions can be disposed of by common order since the issue of law and fact are substantially similar. He points out that two petitions were filed because they pertain to two different financial years.

2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.

It is pointed out that the disposal of the petition was based on the orders made by us in Writ Petition No. 4500 of 2024 [2024] However, it is now pointed out to us that though this petitioner instituted Writ Petition No. 4500 of 2024, the subject matter of the said petition was different.

This writ petition has been filed by the petitioner seeking a direction to the respondents to make payment of GST @ 18%.

The learned counsel for the Petitioner had already made it clear on 8 October 2024 that the Petitioner would not press for any relief in terms of prayer clauses (a) and (b) of this petition. Accordingly, Mr. Rastogi has made no submissions on prayer clauses (a) and (b) and the reliefs in those prayers are therefore rejected.

The petitioner herein is TVR Coach Builders in Karur District, a leading provider of comprehensive contracting and building services, specializes in delivering high-quality solutions that cater to Builders & Developers projects. The business operates as a proprietorship and is registered with GSTIN: 33AAEPR0924N1ZL. The Petitioner undertook several prominent government projects at Bangalore, Madurai and Coimbatore. That being the case, the Company has now ceased to exist.

The High Court dismissed the writ petition challenging a GST order citing non-exhaustion of the appellate remedy. It found the allegations of natural justice violations vague and directed the petitioner to approach the appellate authority, leaving all contentions open for adjudication.

The challenge in both these petitions is to the orders-in-original dated 18th December 2023 and 26th December 2023 made by the first Respondent and notification No. 09 of 2023-Central Tax dated 31st March 2023 issued by the third Respondent purporting to extend the limitation for passing the final order in respect of the concerned assessment year, i.e. A.Y. 2017-18.

This is yet another case where the Petitioner is attempting to bypass the practice of exhausting alternate remedies and taking chances with the Court processes.

commanding upon the respondents to restore the GST Registration of the petitioner in order to enable the petitioner to continue to do its business under the GST Registration No.20CWCPB9977P1ZO (as contained in Annexure-2);