Madras High Court
M/S.Uma Jewellery Works vs The Assistant Commissioner (St) on 13 November, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.32928 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.No.32928 of 2024
and
W.M.P.Nos.35742 and 35744 of 2024
M/s.Uma Jewellery Works,
Represented by its Proprietor,
H V Anoop
A, Basement,
Bangalore Road,
Krishnagiri, Tamil Nadu 635 001. ..Petitioner
Vs.
The Assistant Commissioner (ST),
Krishnagiri – I,
Hosur. ..Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India,
praying to issue Writ of Certiorari calling for the records on the files of the
Respondent herein in GSTIN/ 33AQGPA5968F1ZY/ 2018-19 dated 26.04.2024
and quash the same.
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.32928 of 2024
For Petitioner : M/s.K.Siri Chandana
For Respondent : Ms.Amrita Poonkodi Dinakaran,
Government Advocate.
ORDER
The present writ petition is filed challenging the impugned order passed by
the respondent dated 26.04.2024 relating to the assessment year 2018-19.
2. The petitioner is engaged in the business of trading in gold and silver
jewellery and is a registered dealer under the Goods and Services Act, 2017.
During the relevant period, the petitioner filed its return and paid the appropriate
taxes. While so, on examination of the information furnished in the return under
various heads and also the information provided in GSTR-01, GSTR-2A and
GSTR-3B, it was found that the petitioner had claimed an excess claim of Input
Tax Credit (ITC). Subsequently, a notice was issued to the petitioner in Form DRC-
01 on 28.12.2023 through GST Portal. A personal hearing was also offered on
04.01.2024. However, the petitioner had neither filed its reply nor availed personal
hearing. Hence, the impugned order came to be passed, confirming the proposal.
3. The impugned order is challenged on the premise that neither the show
cause notices nor the impugned order of assessment have been served by tendering
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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 was 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.
5. In view thereof, the impugned order is set aside and the petitioner shall
deposit 25% of the disputed tax within a period of four (4) 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.
13.11.2024
Speaking (or) Non Speaking Order
Neutral Citation: Yes/No
shk
To
The Assistant Commissioner (ST)
Thirukazukundram Assessment Circle,
No.42, Wahab Nagar,
https://www.mhc.tn.gov.in/judis
Thirukazukundram,
Tamil Nadu 603 109.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
and
W.M.P.Nos.35742 and 35744 of 2024
13.11.2024
https://www.mhc.tn.gov.in/judis
