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JOHN BUILDWELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF CENTRAL GST & OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
G. ARUL MURUGAN

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

N. Dilipkumar

Petitioner / Applicant	JOHN BUILDWELL INDIA PVT LTD
Respondent	THE JOINT COMMISSIONER OF CENTRAL GST & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 14, 2024
Order No.	W. A. (MD)No. 1006 of 2024 And C. M. P. (MD)No. 7293 of 2024
Citation	2024(6) TAXREPLY 10017
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ORDER
JUDGMENT R. SURESH KUMAR, J. This Writ Appeal has been directed against the order passed by the Writ Court, dated 04.04.2024 in W.P. (MD) No.8574 of 2024. 2. The assessment order was questioned before the writ Court. However, the learned Single Judge, through the impugned order dated 04.04.2024, has not entertained the writ petition, mainly on the ground that against the order of assessment, the assessee/dealer has an appeal remedy under Section 107 of the TNGST Act, 2017 r/w Rule 108 of TNGST Rules, 2017. By giving the said reason, in a short order dated 04.04.2024, the writ petition was dismissed. 3. However, Mr.Raja Karthikeyan, learned counsel for the appellant would submit that it is not a mere case, where the assessee/dealer has got an appeal remedy as against the order of assessment, but the very order of assessment itself passed by the assessing authority is without jurisdiction. 4. In this context, the learned counsel appearing for the appellant has brou....