Madras High Court
Tvl.Sri Sai Godown vs Assistant Commissioner (St) on 6 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No31927 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.31927 of 2024 and
W.M.P.Nos.34675 and 34674 of 2024
Tvl.Sri Sai Godown
Represented by its Proprietor Kurugondala Ramakrishna
98/164, Portuguese Church Street, Sevenwells,
Chennai, Tamil Nadu, 600 001. ..Petitioner
Vs.
Assistant Commissioner (ST),
Muthialpet Assessment Circle
Integrated Commercial Taxes Office Complex
Chennai 600 003. ..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 GSTIN: 33AACPR5322G1Z0/2018-2019 dated 19.01.2024 issued
by the Respondent and quash the same as the same being arbitrary, passed in
violation of the principles of natural justice and thus render justice.
1/6
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W.P.No31927 of 2024
For Petitioner : M/s.K.Aarthy
For Respondent : Mr.V.Prashanth Kiran,
Government Advocate.
ORDER
The present writ petition is filed challenging the impugned order passed by
the respondent dated 19.01.2024 relating to the assessment year 2018-19.
2. The petitioner is engaged in businesses of renting and leasing of storage
spaces and providing warehouse service and they are registered under Goods and
Services Act. During the relevant period, the petitioner had filed its return and paid
appropriate taxes. However, during the course of scrutiny of the petitioner's return
for the tax period 2018-19, it was found that there were discrepancies between
GSTR-3B and Form 26AS and between GSTR-3B and GSTR-9/9C. Subsequently,
a Show Cause Notice was issued in DRC-01 to the petitioner on 11.08.2023.
However, the petitioner had neither filed its reply nor paid the tax amount. Hence,
the impugned order came to be passed.
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W.P.No31927 of 2024
3. The impugned order is challenged on the premise that the notice was
uploaded under the “view additional notices and orders” column of the GST Portal,
thereby, the petitioner was unaware of the proceedings initiated and was thus
unable to participate in the adjudication proceedings.
4. The limited issue that arises for consideration in the impugned order is the
alleged mismatch between GSTR-3B and Form 26AS and between GSTR-3B and
GSTR-9/9C. It is submitted by the learned counsel for the petitioner that the
alleged discrepancies are solely due to certain accounting errors and that if the
petitioner is provided with an opportunity, they would be able to explain the
alleged discrepancies between GSTR-3B and Form 26AS and between GSTR-3B
and GSTR-9/9C.
5. 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 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 he may be granted one final
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W.P.No31927 of 2024
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 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.
7. Accordingly, the Writ Petition stands disposed of. There shall be no order
as to costs. Consequently, connected miscellaneous petitions are closed.
https://www.mhc.tn.gov.in/judis
W.P.No31927 of 2024
06.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
shk
https://www.mhc.tn.gov.in/judis
W.P.No31927 of 2024
MOHAMMED SHAFFIQ, J.
shk
To
Assistant Commissioner (ST),
Muthialpet Assessment Circle
Integrated Commercial Taxes Office Complex
Chennai 600 003.
W.P.No.31927 of 2024 and
W.M.P.Nos.34675 and 34674 of 2024
06.11.2024
https://www.mhc.tn.gov.in/judis
