2024-VIL-729-MAD
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SGST High Court Cases

GST - Challenge to validity of Circular No.9 dated 24.05.2019 – Power of inspecting authority to adjudicate - Validity of Circular No.9 dated 24.05.2019 has been challenged on the ground that the 4th respondent has no authority to delegate the power of adjudication by way of a circular contrary to Section 167 of the Act which contemplates a notification being issued and that the assessing authority was the inspecting authority and permitting the very same authority to adjudicate would fall foul of the maxim “No man can be a judge of his own cause” – HELD - both the above grounds had arisen for consideration on earlier occasions and stands rejected. With regard to the 1st ground that the authorisation ought to have been made only by way of a Notification as contemplated under Section 167 of the TNGST Act, 2017, the same is misplaced inasmuch as the Circular is apparently traceable to Section 2(91) of the TNGST Act and not Section 167 of the Act, thus, issuance of a notification may not be necessary for authorising/ assigning proper officers with power of adjudication - the challenge to Circular No.9 of 2019 on the ground that the authorisation of power of adjudication by way of Circular is impermissible is liable to be rejected - merely because a person during inspection or a raid was able to get at and collect some material warranting or justifying reassessment he would not become disqualified on the ground of bias to exercise the powers of reassessment - the challenge to Circular No.9 of 2019 that the inspecting authority if authorised to carryout adjudication would be vitiated on the ground of bias, is without merit - the writ petition challenging Circular No.9 of 2019 and the assessment orders are rejected – the writ petition is dismissed - Reopening of proceeding for reverse ITC on the ground that the earlier proceedings were wrongly dropped in the absence of documents proving genuineness of the transaction - Petitioner grievance that having already demonstrated the genuineness of the transactions with the said suppliers, the impugned orders rejecting claim of ITC on the premise that the transactions were not genuine is bad in law – HELD - With regard to the challenge to the assessment orders, not inclined to entertain the writ petition inasmuch the question whether the transactions are genuine or not and entitlement of the petitioner to ITC with regard to motor vehicles and its spare parts involves disputed questions of fact. Furthermore, in the present case a question arises as to whether the document was furnished and if so, whether the same was adequate - It is trite law that adjudication of disputed questions of fact falls outside the purview of Article 226 of the Constitution of India.
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