Madras High Court
M/S Surya Enterprises vs The Assistant Commissioner on 9 September, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD)No.21386 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.09.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.(MD)No.21386 of 2024
and
W.M.P.(MD)Nos.18096, 18097 & 18126 of 2024
M/s Surya Enterprises,
Represented by its Proprietor,
Devaraj
S/o.Gurusamy
No.1/30/3,
Kovilpillai Nagar 3rd street,
Thoothukudi ... Petitioner
Vs.
1.The Assistant Commissioner,
Tuticorin-II Assessment Circle,
No.6 R, North Cotton Road,
Thoothukudi,
Tamilnadu-628001.
2.The Bank Manager,
Canara Bank,
New Port Branch,
Thoothukudi-628004. ...Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Certiorarified Mandamus, to call for the
records pertaining to the order passed by the first respondent in order
No.ZD330424196103N dated 25.04.2024 and quash the same as illegal and
remand the matter for reconsideration.
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1/6
W.P.(MD)No.21386 of 2024
For Petitioner : Mr.P.Selvakumar
For R1 : Mr.R.Suresh Kumar
Additional Government Pleader
For R2 : Mr.Madhan Alexander
ORDER
The present Writ Petition is filed challenging the impugned order passed
by the first respondent in order No.ZD330424196103N dated 25.04.2024 on
the premise that discrepancies between GSTR-3B and GSTR-2A.
2.The petitioner is engaged in the business of execution of works
contract. It is submitted by the petitioner that notices in DRC01A and SCN was
uploaded in the GST portal. 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-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
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GSTR-3B and GSTR-2A.
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 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
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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. Once the petitioner makes payment of 25% of disputed tax,
the attachment shall be lifted.
7. Accordingly, the Writ Petition stands disposed of. There shall be no
order as to costs. Consequently, connected miscellaneous petitions are closed.
09.09.2024
Index : Yes / No
Internet : Yes/ No
gns
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To
1.The Assistant Commissioner,
Tuticorin-II Assessment Circle,
No.6 R, North Cotton Road,
Thoothukudi,
Tamilnadu-628001.
2.The Bank Manager,
Canara Bank,
New Port Branch,
Thoothukudi-628004.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
gns
09.09.2024
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