Madras High Court
Tvl.Saleem Stores vs The Deputy State Tax Officer - 2 on 26 September, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD).No.22888 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 26.09.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.(MD).No.22888 of 2024
and
W.M.P.(MD).Nos.19412 and 19413 of 2024
Tvl.Saleem Stores,
Rep. by its Proprietor
Mohamed Salim. ... Petitioner
Vs.
The Deputy State Tax Officer - 2,
Uthamapalayam Assessment Circle,
South Car Street,
Uthamapalayam. ...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 :
33CECPM7479H1Z7/2018-19, dated 26.04.2024, and quash the same as
illegal and devoid of merits and direct the respondent to re-do the assessment
proceedings for the year 2018-19.
For Petitioner : Mr.Raja.Karthikeyan
For Respondent : Mr.R.Sureshkumar
Additional Government Pleader
1/5
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.22888 of 2024
ORDER
The Writ Petition is filed challenging the impugned order passed by the
respondent, dated 26.04.2024, relating to the Assessment Year 2018-2019.
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 was unable to access the GSTIN portal and 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-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.
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 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
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
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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 petitions are closed.
26.09.2024
Index : Yes / No
Internet : Yes/ No
dixit
To
The Deputy State Tax Officer - 2,
Uthamapalayam Assessment Circle,
South Car Street,
Uthamapalayam.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
dixit
26.09.2024
https://www.mhc.tn.gov.in/judis
