Madras High Court
Tvl.Om Shakthi Blue Metals vs The State Tax Officer on 6 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.31810 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.31810 of 2024 and
W.M.P.Nos.34576 and 34577 of 2024
Tvl.Om Shakthi Blue Metals,
No.19/4- Alagiyapakkam Village,
Perumukkal Post, Tindivanam Taluk,
Villupuram 604 301. ..Petitioner
Vs.
The State Tax Officer,
Tindivanam Assessment Circle,
Villupuram Zone,
Cuddalore Division. ..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorari calling for respondent's order dated 23.04.2024
in GST No:33AJTPR8605GIZS/2018-19 and to quash the same as it has been
passed in violation of principles of natural justice.
For Petitioner : Mr.Adithya Reddy
For Respondent : Ms.Amrita Dinakaran,
Government Advocate.
ORDER
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The present writ petition is filed challenging the impugned order passed by
the respondent dated 23.04.2024 relating to the assessment year 2018-19.
2. The petitioner is engaged in businesses of mining minerals and is a
registered dealer under Goods and Services Act, 2017. 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, the
following discrepancies were found:
i. Sales suppression noticed between GSTR-3B and P&L account.
ii. Non-payment of tax under RCM
iii.RCM on seigniorage fee
iv.Wrong availment of ITC on depreciation
v.Purchase omission arrived based on the GSTR-2A with GSTR-3B
Subsequently, a Show Cause Notice was issued in DRC-01 to the petitioner on
12.01.2024. However, the petitioner had neither filed its reply nor availed personal
hearing which was afforded. Hence, the impugned order came to be passed
confirming the proposal in the Show Cause Notice.
3. The impugned order is challenged on the premise that the notice was
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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. 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 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.
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
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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.
06.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
shk
To
The State Tax Officer,
Tindivanam Assessment Circle,
Villupuram Zone,
https://www.mhc.tn.gov.in/judis
Cuddalore Division.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
W.P.No.31810 of 2024 and
W.M.P.Nos.34576 and 34577 of 2024
06.11.2024
https://www.mhc.tn.gov.in/judis
