Madras High Court
M/S.Mm Hi-Tech Industries vs The Deputy State Tax Officer on 7 August, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD).No.19057 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 07.08.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.(MD).No.19057 of 2024
and
W.M.P.(MD).Nos.16130 and 16133 of 2024
M/s.MM HI-TECH Industries,
GSTIN : 33BXPPA2461Q1Z5,
Represented by its Proprietor Anton Brijith,
150/3, Main Road,
Moolaikaraipatti, Nanguneri Taluk,
Tirunelveli – 627 354. ... Petitioner
Vs.
The Deputy State Tax Officer-1,
Nanguneri Assessment Circle,
Commercial Taxes Building,
Perumbattu Kalakadu Road,
Nanguneri – 627 108. ...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorari, to call for the records pertaining
to the impugned order in Form GST DRC – 07 bearing reference number
ZD330623140419I/2019-20 dated 30.06.2023 issued by the respondent and
quash the same.
For Petitioner : Mr.S.Durai Raj
For Respondent : Mr.J.K.Jayaselan
Government Advocate
https://www.mhc.tn.gov.in/judis
1/5
W.P.(MD).No.19057 of 2024
ORDER
The present Writ Petition is filed challenging the impugned order issued
by the respondent in Form GST DRC – 07 dated 30.06.2023 for the assessment
year 2019-2020.
2. The impugned order is challenged on the premise that neither the show
cause notices nor the impugned order of assessment has been served on the
petitioner and it had been uploaded in the GST portal under “Additional notices
and orders”. It was submitted by the learned counsel for the petitioner that the
petitioner was unable to access the GSTIN portal and further, the accountant
was not well and was thus unable to participate in the adjudication proceedings.
3. The limited issue that arises for consideration in the impugned order is
the alleged mismatch between GSTR-3B and GSTR-2A. It is submitted by the
learned counsel for the petitioner that if the petitioner is provided with an
opportunity, he would be able to explain the alleged discrepancies between
GSTR-3B and GSTR-2A.
4. The learned counsel for the petitioner would place reliance upon the
recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables
https://www.mhc.tn.gov.in/judis
vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.
11924 of 2024 dated 10.06.2024.
5. It is submitted by the learned counsel for the petitioner that the
petitioner is ready and willing to pay 25% of the disputed tax and that he may
be granted one final opportunity before the adjudicating authority to put forth
their objections to the proposal, to which the learned Government Advocate
appearing for the respondent does not have any serious objection.
6. In view thereof, the petitioner shall deposit 25% of the disputed tax
within a period of two (2) weeks from the date of receipt of a copy of this order.
On complying with the above condition, the impugned order of assessment
shall be treated as show cause notice and the petitioner shall submit its
objections within a period of four (4) weeks from the date of receipt of a copy
of this order along with supporting documents/material. If any such objections
are filed, the same shall be considered by the respondent and orders shall be
passed in accordance with law after affording a reasonable opportunity of
hearing to the petitioner. If the above pre-deposit is not paid or the objections
not filed within the stipulated period, i.e., two weeks and four weeks from the
date of receipt of a copy of this order respectively, the impugned order of
assessment shall stand revived.
https://www.mhc.tn.gov.in/judis
7. Accordingly, the Writ Petition stands disposed of. There shall be no
order as to costs. Consequently, connected miscellaneous petitions are closed.
07.08.2024
Index : Yes / No
Internet : Yes/ No
Lm
To
The Deputy State Tax Officer-1,
Nanguneri Assessment Circle,
Commercial Taxes Building,
Perumbattu Kalakadu Road,
Nanguneri – 627 108.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
Lm
07.08.2024
https://www.mhc.tn.gov.in/judis
