Madras High Court
Tvl.T.P.Kannu And Co vs The State Tax Officer on 25 October, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD) No.25756 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 25.10.2024
CORAM:
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.(MD) No.25756 of 2024
Tvl.T.P.Kannu and Co. ... Petitioner
rep.by its Proprietor P.Manivannan
-vs-
The State Tax Officer,
Tirunelveli Junction Assessment Circle,
Tirunelveli. ... Respondent
PRAYER: Writ Petition is filed under Article 226 of the Constitution of India,
praying for issuance of a writ of certiorarified mandamus, to call for the
records pertaining to the impugned order passed by the respondent vide his
order in GSTIN. 33ACDPM7780N1Z3 ARN.AD331123045514K Tax Period
2018-2019, dated 30.04.2024, and quash the same as it is illegal and passed
in gross violation of Principles of Natural Justice and further direct the
respondent to re-do the assessment afresh after providing the petitioner an
opportunity of personal hearing as per the provisions of the GST Act, 2017.
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W.P.(MD) No.25756 of 2024
For Petitioner : Mr.A.Satheesh Murugan
For Respondents : Mr.R.Suresh Kumar,
Addl.Govt.Pleader.
ORDER
This Writ Petition has been filed challenging the order, dated
30.04.2024, passed by the respondent, on the premise that the same has been
made in violation of principles of natural justice.
2. The petitioner is engaged in the business of supply of paints
and hardware. The petitioner is registered under the G.S.T.Act and has been
filing the returns and paying appropriate taxes. While so, there was a scrutiny
under Section 161 of the TNGST Act. During the course of scrutiny, it was
noticed that there was a discrepancy between GSTR 2A and GSTR2B. It has
been proposed to reverse the credit on the premise that the condition
prescribed under Section 16 (2) (c) of the TNGST Act has not been complied
with by the petitioner. The petitioner was served with a Notice in form
ASMT10 and DRC 01 and a personal hearing was also issued to the petitioner
on 18.11.2023, 20.04.2024 and 25.04.2024. However, the petitioner has not
availed of the said opportunity.
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3. The limited issue that arises for consideration in the impugned
order is the alleged mismatch between GSTR-2A and GSTR-3B. 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-2A and GSTR-3B.
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.
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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. 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 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, the connected W.M.P.(MD) Nos.21817 and
21819 of 2024 are closed.
25.10.2024
NCC : Yes / No
Index : Yes / No
Internet : Yes / No
dixit
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https://www.mhc.tn.gov.in/judis
To:
The State Tax Officer,
Tirunelveli Junction Assessment Circle,
Tirunelveli.
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https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
dixit
25.10.2024
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