Educational Hurdles: Madras High Court Permits Belated Appeal for Uneducated Assessee

• Mr. V. Prashanth Kiran, the learned Government Advocate, takes notice for the respondents, and with the consent of both parties, the main writ petition is considered for final disposal at the admission stage.

• The writ petition challenges an order (GST DRC-07) dated 17-8-2022, issued by the 1st respondent (authorities), and seeks to quash the same.

• The petitioner argues that the order was issued without a personal hearing and without following the prescribed procedure in Circular No. 12 of 2022. The petitioner, with an education up to the 8th standard, claims difficulty in understanding notices on the GST portal, suggesting the need for alternative communication methods under Section 169 of the CGST/TN GST Act, 2017.

• The petitioner asserts compliance with Section 16(2) of the GST Act 2017 before availing Input Tax Credit (ITC) and argues that the respondent should have considered Circular 14/2022-TNGST dated 13-9-2022. Reminders were issued, but the petitioner contends that the reply to the show cause notice dated 24-12-2021, submitted on 21-7-2023, should be considered under Section 161 of the CGST/SGST Act.

• Due to these reasons, the petitioner couldn't file an appeal within the stipulated time under Section 107 of the Act. The petitioner emphasizes the ineffectiveness of an appeal remedy, considering ongoing assessment proceedings as per Circular 14/2022-TNGST.

• The learned Government Advocate for the 1st respondent opposes the petitioner's contentions.

• The petitioner is reminded of an available appeal remedy before the Appellate Authority, which the petitioner hasn't exhausted. The petitioner, after submissions, requests the court to grant liberty to file an appeal before the Appellate Authority.

• The court, without delving into the merits of the writ petition, grants the petitioner the liberty to file an appeal against the impugned order within 30 days. The Appellate Authority is directed to entertain the appeal without insisting on the limitation aspect, allowing the petitioner to raise all issues, including the refund of a bank deposit.

• The writ petition is dismissed with no costs, and the connected miscellaneous petition is closed. Tvl.Ram Metals Vs. Assistant Commissioner (State Tax)