Madras High Court
Thiru Murugesan Mari vs The Commercial Tax Officer (St) on 5 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.30502 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.30502 of 2024 and
W.M.P.Nos.33121 and 33122 of 2024
Thiru Murugesan Mari,
(Proprietor of AMC PLAST TECH INDUSTRIES)
D.No.395/6-2, Ganga Nagar, Bedarapalli, Zuzuvadi,
Hosur 635 126. ..Petitioner
Vs.
The Commercial Tax Officer (ST),
Hosur North -1 Assessment Circle,
Office of the Assistant Commissioner,
Commercial Taxes Building, Second Floor,
Hosur 635 109. ..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorari calling for the records relating to the impugned
order bearing No 33AIBPM0194L1ZA along with summary order bearing
reference no ZD330424113842Q dated 15.04.2024 passed by the Respondent and
quash the same as the same being arbitrary, passed in violation of the principles of
natural justice.
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.30502 of 2024
For Petitioner : Mr.G.Natarajan
For Respondent : Mr.V.Prashanth Kiran,
Government Advocate.
ORDER
The present writ petition is filed challenging the impugned order passed by
the respondent dated 15.04.2024 relating to the assessment year 2018-19.
2. The petitioner is engaged in the business of manufacturer of poly bags.
The petitioner is a registered dealer under Goods and Services Act. During the
relevant period, the petitioner filed its return and paid the appropriate taxes.
However, during the scrutiny of the petitioner's return, it was found that there was
certain discrepancies between ITC claimed on inward RCM supplies and GSTR-
3B. Subsequently, a Show Cause Notice in Form DRC-01A was issued to the
petitioner on 13.07.2023, followed by a notice in DRC-01 dated 04.09.2023 and
reminders dated 13.10.2023 and 22.03.2024. A personal hearing was offered on
15.09.2024, 20.10.2023 and 27.03.2024. However, the petitioner had neither filed
its reply nor availed personal hearing. Hence, the impugned order came to be
passed, confirming the proposal.
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3. The impugned order is challenged on the premise that neither the show
cause notices nor the impugned order of assessment has been served by tendering
to the petitioner or by registered post, instead it was uploaded in the common
portal. It was further submitted that the petitioner was unable to access the
common portal and thus unable to participate in the adjudication proceedings.
4. It is submitted by the learned counsel for the petitioner that if the
petitioner is provided with an opportunity, they would be able to explain the
alleged discrepancies. The learned counsel for the petitioner would then place
reliance upon the recent judgment of this Court in the case of
M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST
& Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was
further submitted that the petitioner is ready and willing to pay 25% of the
disputed tax and that they 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.
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5. In view thereof, the impugned order is set aside and 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 deposit is not paid or
objections are not filed within the stipulated period, i.e., two weeks and four weeks
respectively from the date of receipt of a copy of this order, the impugned order of
assessment shall stand restored.
6. Accordingly, the Writ Petition stands disposed of. There shall be no order
as to costs. Consequently, connected miscellaneous petitions are closed.
05.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
https://www.mhc.tn.gov.in/judis
Neutral Citation: Yes/No
shk
To
The Commercial Tax Officer (ST),
Hosur North -1 Assessment Circle,
Office of the Assistant Commissioner,
Commercial Taxes Building, Second Floor,
Hosur 635 109.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
W.P.No.30502 of 2024 and
W.M.P.Nos.33121 and 33122 of 2024
05.11.2024
https://www.mhc.tn.gov.in/judis
