Madras High Court
M/S.Shri Yamuna vs State Tax Officer on 7 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.33218 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.33218 of 2024 and
W.M.P.Nos.35997 and 35999 of 2024
M/s.Shri Yamuna
Rep. by its Proprietor: Sundaraganesan Sabesan
No.37, M T H Road, Ambattur Estate,
Chennai 600 098. ..Petitioner
Vs.
State Tax Officer
Korattur Assessment Circle,
Integrated Commercial Taxes Building,
Nandanam, Chenai 600 035. ..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorarified Mandamus to call for the records of the
respondent and to quash this impugned orders passed by the respondent in GSTIN:
33ABHPS1735L1ZG dated 09.08.2023 and 02.02.2024 to direct the respondent to
drop the levy of interest and penalty in this case for the year 2018-19 as per the
instructions of the Government of India.
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.33218 of 2024
For Petitioner : Mr.C.Baktha Siromani
For Respondent : Mr.T.N.C.Kaushik,
Additional Government Pleader
ORDER
The present writ petition is filed challenging the impugned orders passed by
the respondent dated 09.08.2023 and 02.02.2024 relating to the assessment year
2018-19.
2. The petitioner is engaged in the business of Catering and Guest House
accommodation services and is a registered dealer under the Goods and Services
Tax Act. During the relevant period, the petitioner had filed its return and paid
appropriate taxes. During the course of scrutiny of the petitioner's return for the tax
period 2018-19, it was found that there were discrepancies between Form GSTR-
01 and GSTR-3B. Subsequently, a notice was issued in DRC-01 to the petitioner
on 31.10.2023. However, the petitioner had neither filed its reply nor paid the tax
amount. Hence, the impugned orders came to be passed.
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3. The limited issue that arises for consideration in the impugned orders is
the alleged mismatch between Form GSTR-01 and GSTR-3B. It was submitted by
the learned counsel for the petitioner that the petitioner was unable to access the
GSTIN portal and was thus unable to participate in the adjudication proceedings. It
is submitted by the learned counsel for the petitioner that they have already
remitted more than 75% of the disputed tax and they may be granted an
opportunity before the adjudicating authority to put forth their objections to the
proposal. If the petitioner is provided with an opportunity, he would be able to
explain the alleged discrepancies between Form GSTR-01 and GSTR-3B.
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 vs.
O/o. the Assistant Commissioner of GST & Central Excise in
W.P.(MD)No.11924 of 2024 dated 10.06.2024 to submit that this court has
remanded the matter back in similar circumstances subject to payment of 25% of
the disputed taxes.
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5. Taking into account the peculiar facts of the case, wherein, the petitioner
has already remitted more than 75% of the disputed taxes, this Court is of the view
that the petitioner may be granted one final opportunity to put forth his objections,
which was not objected to by the learned Additional Government Pleader for the
respondent. It is further submitted that there is bank attachment and the same may
be lifted, to which, the learned Additional Government Pleader appearing for the
respondent does not have any serious objection.
6. In view thereof, the impugned orders are set aside. The impugned orders
shall be treated as show cause notice and the petitioner shall filed their objections
within a period of two (2) weeks from the date of receipt of a copy of this order. If
any such objections are filed within the stipulated period, the respondent shall
consider the same and pass appropriate orders in accordance with law after
affording the petitioner a reasonable opportunity of hearing. If objections are not
filed within the stipulated period, i.e., two weeks from the date of receipt of a copy
of this order, the impugned orders of assessment shall stand restored. The bank
attachment shall be lifted forthwith.
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7. Accordingly, the Writ Petition stands disposed of. There shall be no order
as to costs. Consequently, connected miscellaneous petitions are closed.
07.11.2024
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
shk
Note: Issue order copy on 08.11.2024
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
To
State Tax Officer
Korattur Assessment Circle,
Integrated Commercial Taxes Building,
Nandanam, Chenai 600 035.
W.P.No.33218 of 2024 and
W.M.P.Nos.35997 and 35999 of 2024
07.11.2024
https://www.mhc.tn.gov.in/judis
