Tvl.Sri Vigneshwara Batteries vs The Assistant Commissioner (St)
2024 Latest Caselaw 21811 Mad

Madras High Court

Tvl.Sri Vigneshwara Batteries vs The Assistant Commissioner (St) on 20 November, 2024

Author: Mohammed Shaffiq

Bench: Mohammed Shaffiq

                                                                                    W.P.No.34987 of 2024

                         IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                              DATED : 20.11.2024

                                                     CORAM

                           THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                          W.P.No.34987 of 2024
                                                   and
                                     W.M.P.Nos.37939 and 37940 of 2024

               Tvl.Sri Vigneshwara Batteries,
               Represented by its proprietrix,
               Mrs.Tamilselvi Suresh,
               No.174, Golden George Nagar,
               Nerkundram,
               Chennai, Tamil Nadu 600 017.                                      ..Petitioner

                                                        Vs.


               1.The Assistant Commissioner (ST),
                 JJ Nagar Assessment Cirlce,
                Greams Road,
                Chennai 600 006.

               2.The State Tax Officer (ST),
                 JJ Nagar Assessment Circle,
                 Room No.333, 3rd Floor, Nandanam,
                 Chennai 35.                                                    ..Respondents


               PRAYER: Writ Petition filed under Article 226 of the Constitution of India,

               praying to issue Writ of Certiorari to call for the records on the files of the second


               1/6
https://www.mhc.tn.gov.in/judis
                                                                                       W.P.No.34987 of 2024

               respondent herein GSTIN: 33BACPS5957H1Zf/2018-2019 dated 12.01.2024 and

               quash the same.

                                  For Petitioner     : Mr.A.N.R.Jayaprathap

                                  For Respondents   : Mr.V.Prashanth Kiran,
                                                      Government Advocate.

                                                        ORDER

The present writ petition is filed challenging the impugned order passed by

the respondent dated 12.01.2024 relating to the assessment year 2018-19.

2. The petitioner is engaged in the business of trading activities in batteries

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.

However, during the scrutiny of the petitioner's return, it was found that there was

excess claim of Input Tax Credit over and above that of the tax paid under Reverse

Charge Mechanism. Subsequently, a Show Cause Notice was issued to the

petitioner in Form DRC-01 on 31.10.2023. A personal hearing was offered on

15.11.2023. However, the petitioner had neither filed its reply nor availed the

opportunity for a personal hearing. Hence, the impugned order came to be passed,

confirming the proposal.

https://www.mhc.tn.gov.in/judis

3. The impugned order is challenged on the premise that the notices and

orders were uploaded under the “view additional notices and orders” tab on the

GST Portal, thereby, the petitioner was unaware of the initiated proceedings and

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 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 respondents does not have any

serious objection.

https://www.mhc.tn.gov.in/judis

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

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 respondents 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., four 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.

20.11.2024

Speaking (or) Non Speaking Order Neutral Citation: Yes/No shk

https://www.mhc.tn.gov.in/judis

To

1.The Assistant Commissioner (ST), JJ Nagar Assessment Cirlce, Greams Road, Chennai 600 006.

2.The State Tax Officer (ST), JJ Nagar Assessment Circle, Room No.333, 3rd Floor, Nandanam, Chennai 35.

https://www.mhc.tn.gov.in/judis

MOHAMMED SHAFFIQ, J.

shk

and W.M.P.Nos.37939 and 37940 of 2024

20.11.2024

https://www.mhc.tn.gov.in/judis