Madras High Court
Tvl.S.Kanakaraju Chetty Son vs The Deputy State Tax Officer – (St) on 6 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.31931 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.31931 of 2024 and
W.M.P.Nos.34679 and 34680 of 2024
Tvl.S.Kanakaraju Chetty Son
Represented by its Partner Sunderarajan
Kanakaraju)
807, Raja Street,
Coimbatore 641 001. ..Petitioner
Vs.
The Deputy State Tax Officer – (ST)
R.G.Street Assessment Circle,
Coimbatore 641 018. ..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 33AAMFS7878J1ZE/2017-2018 dated 17.10.2023 passed
by the Respondent and quash the same as the same being arbitrary, passed in
violation of the principles of natural justice.
For Petitioner : M/s.K.Aarthy
For Respondent : Mr.G.Nanmaran,
Special Government Pleader
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.31931 of 2024
ORDER
The present writ petition is filed challenging the impugned order passed by
the respondent dated 17.10.2024 relating to the assessment year 2017-18.
2. The petitioner is engaged in the business of manufacturing of glasses. The
petitioner is a registered dealer under Goods and Services Act. During the relevant
period, the petitioner had filed its return and paid appropriate taxes. While
scrutinizing the petitioner's return, it was found that there were certain
discrepancies between GSTR-1 and GSTR-3B. Subsequently, notice was issued in
DRC-01A to the petitioner on 21.08.2023 through GST Portal, followed by a Show
Cause Notice on 22.09.2023. However, the petitioner had neither filed its reply nor
paid the tax amount. Hence, the impugned order came to be passed.
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.
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4. The limited issue that arises for consideration in the impugned order is the
alleged mismatch between GSTR-1 and GSTR-3B. 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 between GSTR-1 and GSTR-3B.
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
opportunity before the adjudicating authority to put forth their objections to the
proposal, to which the learned Special Government Pleader 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
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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.
06.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
shk
https://www.mhc.tn.gov.in/judis
To
The Deputy State Tax Officer – (ST)
R.G.Street Assessment Circle,
Coimbatore 641 018.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
W.P.No.31931 of 2024 and
W.M.P.Nos.34679 and 34680 of 2024
06.11.2024
https://www.mhc.tn.gov.in/judis
