Madras High Court
Tvl.Amirtha Super Market vs The Deputy State Tax Officer – 2 on 24 October, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD)No.25389 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 24.10.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.(MD)No.25389 of 2024
and
W.M.P.(MD)Nos.21538 and 21539 of 2024
Tvl.Amirtha Super Market,
Represented by its Partner,
Raja Manikandan ... Petitioner
Vs.
The Deputy State Tax Officer – 2,
Sengottai Assessment Circle,
Sengottai, Tamil Nadu. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for
issuance of Writ of Certiorari, calling for the records on the file of the
respondent herein in GST No. 33AAVFA1915F1ZM/2018-2019 dated
16.03.2024 and quash the same.
For Petitioner : Mr.S.Esai Rani
For Respondent : Mr.R.Suresh Kumar
Additional Government Pleader
1/6
https://www.mhc.tn.gov.in/judis
W.P.(MD)No.25389 of 2024
ORDER
The present Writ Petition is filed challenging the order dated 16.03.2024
relating to the assessment year 2018-2019.
2. It is submitted by the learned counsel for the petitioner that the
petitioner is engaged in supply of house hold articles. The petitioner is a
registered dealer under GST Act. The petitioner had filed its returns and paid
appropriate taxes. On scrutiny under Section 61 of the TNGST Act, it was found
that there was a mismatch between GSTR-3B and GSTR-2A.
3. It is submitted by the learned counsel for the petitioner that the Form
GST ASMT-10 dated 16.02.2023, Form GST DRC-01A dated 27.09.2023,
summary of Show Cause Notice in DRC-01 dated 01.12.2023, personal hearing
notices were issued only through GSTIN portal. However, the petitioner had not
responded to the said notices. The respondent thus proceeded to pass the
impugned order of assessment dated 16.03.2024. Neither the show cause notice
nor the impugned order of assessment has been served on the petitioner by
tender or RPAD, instead it had been uploaded in the GSTIN portal. Thus, the
petitioner was unable to access the GSTIN portal and unable to participate in
the adjudication proceedings.
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4. The limited issue that arises for consideration in the impugned order is
the alleged mismatch between GSTR-3B and GSTR-2A. 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 between
GSTR-3B and GSTR-2A.
5. 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.
6. 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, to which the learned Additional Government Pleader appearing
for the respondent does not have any serious objection.
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7. 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. 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 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.
8. Accordingly, the Writ Petition stands disposed of. There shall be no
order as to costs. Consequently, connected miscellaneous petition is closed.
24.10.2024
NCC:yes/no
Index:yes/no
Internet:yes/no
Nsr
https://www.mhc.tn.gov.in/judis
To:
The Deputy State Tax Officer – 2,
Sengottai Assessment Circle,
Sengottai, Tamil Nadu.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
Nsr
24.10.2024
https://www.mhc.tn.gov.in/judis
