Madras High Court
Tvl.S.Kumaresan Contractor vs The Assistant Commissioner (St) on 17 October, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P(MD)No.24355 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 17.10.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P(MD)No.24355 of 2024
and
W.M.P(MD)Nos.20679 & 20680 of 2024
Tvl.S.Kumaresan Contractor ... Petitioner
Vs.
The Assistant Commissioner (ST),
Tuticorin - III Assessment Circle,
Tuticorin. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, calling for the
impugned assessment order on the file of respondent vide GSTIN:
33AIGPK8199L1ZM/2019-20, dated 10.06.2023 and quash the same as illegal
and devoid of merits and direct the respondent to redo the assessment
proceedings for the year 2019-20 and pass such further or other orders as this
Court.
For Petitioner : Mr.Raja.Karthikeyan
For Respondents : Mr.R.Suresh Kumar
Additional Government Pleader
https://www.mhc.tn.gov.in/judis
1/6
W.P(MD)No.24355 of 2024
ORDER
The present writ petition has been filed challenging the impugned order
issued by the respondent in GSTIN:33AIGPK8199L1ZM/2019-20, dated
10.06.2023.
2. The petitioner is engaged in the execution of Works Contract and is
registered under the Tamil Nadu Goods and Service Tax Act, 2017. The
petitioner had filed his return during the period 2019-2020 and it is stated that
they have also paid appropriate taxes. While so, a comparison of GSTR-3B and
GSTR-7 reveals that there were certain discrepancies. Pursuant thereto, a notice
was issued in DRC-01-A followed by DRC-01 and a personal hearing was also
granted on various dates, namely, 28.04.2023, 04.05.2023 and 15.04.2023. 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.
3. The limited issue that arises for consideration in the impugned order is
the alleged mismatch between GSTR-3B and GSTR-7. It is submitted by the
learned counsel for the petitioner that if the petitioner is provided with an
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opportunity, he would be able to explain the alleged discrepancies between
GSTR-3B and GSTR-7.
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.
5. It was submitted by the learned counsel for the petitioner that with the
introduction of GST, there were several technical glitches in the portal and the
assessees were also taking time to adapt to the e-mechanism and it was only in
view of the same that the petitioner was unable to respond to the above notices
and the order of adjudication. 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 Additional 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
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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 along with supporting documents/material
within a period of four (4) weeks from the date of receipt of a copy of this
order. 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 the objections are not filed within the stipulated period, i.e., two weeks
and four weeks from the date of receipt of a copy of this order respectively, the
impugned order of assessment shall stand revived.
7. Accordingly, the Writ Petition stands disposed of. There shall be no
order as to costs. Consequently, connected miscellaneous petition is closed.
17.10.2024
NCC : Yes / No
Index : Yes / No
Internet : Yes
BTR
https://www.mhc.tn.gov.in/judis
To
The Assistant Commissioner (ST),
Tuticorin - III Assessment Circle,
Tuticorin.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
BTR
17.10.2024
https://www.mhc.tn.gov.in/judis
