Madras High Court
M/S.Saravanasakthi Engeniuss vs Deputy State Tax Officer-Ii on 17 October, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD)No.24495 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.24495 of 2024
and
W.M.P.(MD)No.20839 of 2024
M/s.Saravanasakthi Engeniuss,
Represented by its Authorised Signatory,
V.K.Suresh ... Petitioner
Vs.
Deputy State Tax Officer-II,
Ramanathapuram Assessment Circle,
Ramanathapuram. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorari, calling for the records in the impugned order
No.ZD330324124368L dated 20.03.2024 issued by the respondent and quash
the same is wholly without jurisdiction and clear violation of statutory
provisions.
For Petitioner : Mr.S.Karunakar
For Respondent : Mr.R.Suresh Kumar
Additional Government Pleader
ORDER
The Writ Petition is filed challenging the impugned order passed by the
respondent dated 20.03.2024 relating to the assessment year 2020-2021.
https://www.mhc.tn.gov.in/judis
2. The impugned order is challenged on the premise that neither the show
cause notices nor the impugned order of assessment has been served on the
petitioner and it had been uploaded in the GSTIN portal. It was further
submitted that the petitioner's registration certificate stood cancelled vide
proceedings dated 16.12.2020 and the petitioner had no occasion thereafter to
check the web portal. Thus, the petitioner was unable to access the GSTIN
portal and 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 & GSTR-1 and GSTR-7. It is
submitted by the learned counsel for the petitioner that if the petitioner is
provided with an opportunity, he would be able to explain the alleged
discrepancies.
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.
https://www.mhc.tn.gov.in/judis
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 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. It was further submitted that the petitioner had already paid tax
of Rs.3,00,000/- and his only request is that the same may be adjusted towards
25% of the disputed tax, 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
of receipt of a copy of this order. It is made clear that the tax already paid by
the petitioner shall be adjusted towards the deposit of 25% of the disputed tax.
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
https://www.mhc.tn.gov.in/judis
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 respectively, from the date
of receipt of a copy of this order, 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 petitions are closed.
17.10.2024
NCC:yes/no
Index:yes/no
Internet:yes/no
Nsr
To:
Deputy State Tax Officer-II,
Ramanathapuram Assessment Circle,
Ramanathapuram.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
Nsr
17.10.2024
https://www.mhc.tn.gov.in/judis
