D. Justin Kumar Vs The Assistant Commissioner of Cgst… — GST and Indirect Tax | Madras HC (2025)

D. Justin Kumar Vs The Assistant Commissioner of Cgst… — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ petition disposed of with liberty to the petitioner to appeal before the Joint Commissioner of CGST (Appeals), Madurai, raising all grounds urged in the writ petition; an appeal filed within two weeks of receipt of a copy of the order to be entertained without insisting on limitation and disposed of in accordance with law within two months thereafter; no order as to costs; connected Miscellaneous Petitions (W.M.P.(MD)Nos.4051 and 4052 of 2025) closed. The merits of the double-taxation challenge were not decided.

Issue for consideration

Whether the Order-in-Original No. 32/AC/GST/2024 dated 31.05.2024 passed by the respondent is liable to be quashed as amounting to double taxation, being contrary to the legislative mandate of Section 6(2)(b) of the CGST Act, 2017, since jurisdictional State GST officers had already issued orders on the same subject for the same tax periods (2018-2019, 2019-2020, 2020-2021). +1 more

Ratio / Principle

The Court disposed of the writ petition with liberty to the petitioner to approach the appellate authority (Joint Commissioner of CGST (Appeals), Madurai) and raise all the grounds raised in the writ petition in the appeal.

Key takeaways

If any appeal is filed within a period of two weeks from the date of receipt of a copy of the order, the appellate authority shall entertain it without insisting on limitation.ratio¶24
The appeal, once entertained, shall be disposed of by the appellate authority in accordance with law within a period of two months thereafter.ratio¶24

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), Vivek Kumar Singh, J. — Writ petition under Article 226 seeking certiorari to quash Order-in-Original No. 32/AC/GST/2024 dated 31.05.2024 of the Assistant Commissioner of CGST and C.Excise, Tirunelveli Division, on the ground that it amounted to double taxation contrary to Section 6(2)(b) of the CGST Act, 2017, since State GST Officers, Kuzhithurai @ Kattathurai, had already adjudicated the same subject for tax periods 2018-2019, 2019-2020 and 2020-2021. Recording the Standing Counsel's submission that an appeal remedy lay before the Joint Commissioner of CGST (Appeals), Madurai, under Section 107 of the GST Act, 2017, the Court disposed of the petition with liberty to appeal, directing that an appeal filed within two weeks be entertained without insisting on limitation and disposed of within two months thereafter; no order as to costs; connected miscellaneous petitions closed. The merits of the Section 6(2)(b)/double-taxation contention were left to the appellate authority.

W.P.(MD)No.5559 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 03.03.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH

W.P.(MD)No.5559 of 2025 and W.M.P.(MD)Nos.4051 and 4052 of 2025

D. Justin Kumar ... Petitioner

-vs-

The Assistant Commissioner of CGST and C.Excise, Tirunelveli Division, No.7, Tractor Road, N.G.O. 'A' Colony, Tirunelveli - 627 007.

... Respondent

PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records on the files of the respondent herein in his proceedings in order in Original No.32/AC/GST/2024, dated 31.05.2024 and quash the same as illegal, arbitrary and blatant violation of the provisions of Section 6(2)(b) of the Central Goods and Service Tax Act, 2017 and violation of constitutional provision being double taxation.

For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Gowrishankar Standing Counsel

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https://www.mhc.tn.gov.in/judis

ORDER

W.P.(MD)No.5559 of 2025

This writ petition is filed challenging the Order-in-Original No. 32/AC/GST/2024, dated 31.05.2024.

2 . The learned counsel appearing for the petitioner submits that the State GST Officers, Kuzhithurai @ Kattathurai, have already adjudicated the cases on the same subject for the tax periods 2018-2019, 2019-2020, and 2020-2021. As per Section 6(2)(b) of the Central Goods and Services Tax Act, 2017, when the jurisdictional State GST officers have already issued orders demanding tax on the same issue for the same period, any subsequent order passed by the respondent on the same subject and for the same period is contrary to the legislative mandate. Such an action amounts to double taxation and therefore, the order impugned in this writ petition, is liable to be set aside.

3 . Mr.R.Gowrishankar, learned Standing Counsel appearing for the respondent submits that the petitioner is having an appeal remedy before the Joint Commissioner of CGST (Appeals), Madurai, under Section 107 of the GST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.

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https://www.mhc.tn.gov.in/judis

W.P.(MD)No.5559 of 2025

4

4 . Recording the submission made by the learned Standing Counsel that the petitioner is having an appeal remedy before the Joint Commissioner of CGST (Appeals), Madurai, under Section 107 of the GST 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. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without insisting on the limitation and disposed of in accordance with law, within a period of two months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed.

NCC : Yes / No 03.03.2025 Index : Yes / No smn2

To:-

The Assistant Commissioner of CGST and C.Excise, Tirunelveli Division, No.7, Tractor Road, N.G.O. 'A' Colony, Tirunelveli - 627 007.

https://www.mhc.tn.gov.in/judis

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W.P.(MD)No.5559 of 2025

VIVEK KUMAR SINGH, J.

smn2

W.P.(MD)No.5559 of 2025

03.03.2025

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https://www.mhc.tn.gov.in/judis