Madras High Court
Rajesh Jesudasan vs The Deputy Commissioner Tax Officer on 27 January, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.No.2006 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :27.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.2006 of 2025
and
W.M.P.Nos.2334 and 2335 of 2025
Rajesh Jesudasan
Sole Proprietor of Tvl.R.J.Trade Links,
Ground Floor, 6, Temple Street 4th Cross,
Phase 1 Extension,
Coimbatore 641 041. ... Petitioner
Vs.
1.The Deputy Commissioner Tax Officer,
Velandipalayam Assessment Circle,
Coimbatore.
2.The Branch Manager,
Canara Bank,
Selvapuram Branch, Coimbatore 641 026. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorarified Mandamus calling for the records
leading to the issuance of assessment order bearing reference
GSTIN:33AXGPJ3610A1ZA/ 2018-19 dated 29.04.2024 passed by the
respondent and quash the same and further direct the first respondent to lift the
bank attachment of the petitioner's bank account with the second respondent.
For Petitioner : M/S.B.Chandrika
For Respondents : Mr.C.Harsh Raj,
Additional Government Pleader for R1.
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1/8
W.P.No.2006 of 2025
ORDER
The present writ petition is filed challenging the impugned order passed
by the first respondent dated 29.04.2024 relating to the assessment year 2018-
2. The petitioner is engaged in the business of supplying lubricating
preparations, packing goods and other similar articles and is registered under
the Goods and Services Tax Act, 2017. During the relevant period viz., 2018-
19, the petitioner filed its returns and paid the appropriate taxes. However,
during the scrutiny of the petitioner's monthly return, the following
discrepancies were noticed viz.,
i. Mismatch between GSTR-1 and GSTR-3B
ii.Under declaration of Output Tax
2.1. Pursuant thereto, a notice in DRC-01 was issued on 27.12.2023.
Personal hearings were offered on 01.02.2024 and 08.02.2024. However, the
petitioner had neither filed its reply nor availed the opportunity for a personal
hearing. Hence, the impugned order came to be passed, confirming the
proposal.
3. The impugned order is challenged on the premise that neither the
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show cause notices nor the impugned order of assessment has been served on
the petitioner by tender or sending it by RPAD, instead it had been uploaded
under the View Additional Notices / Orders tab in the GST Portal, thereby, the
petitioner was unaware of the initiated proceedings and was thus unable to
participate in the adjudication proceedings.
4. It is submitted by the learned counsel for the petitioner that if the
petitioner is provided with an opportunity, they would be able to explain the
alleged discrepancies. The learned counsel for the petitioner would then 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, to
submit that this court has remanded the matter back in similar circumstances
subject to payment of 25% of the disputed taxes. It was further submitted that
the petitioner is ready and willing to pay 25% of the disputed tax and that they
may be granted one final opportunity before the adjudicating authority to put
forth their objections to the proposal. It is submitted that there is bank
attachment and the same may be lifted to which the learned Additional
Government Pleader appearing for the first respondent does not have any
serious objection.
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5. By consent of both parties, the writ petition stands disposed of on the
following terms:
a) The impugned order dated 29.04.2024 is set aside.
b) The petitioner shall deposit 25% of the disputed taxes as admitted by
the learned counsel for the petitioner and the first respondent, within a period
of four weeks from the date of receipt of a copy of this order.
c) If any amount has been recovered or paid out of the disputed taxes,
including by way of pre-deposit in appeal, the same would be
reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid.
The assessing authority shall then intimate the balance amount out of 25 % of
disputed taxes to be paid, if any, within a period of one week from the date of
receipt of a copy of this order. The petitioner shall deposit such remaining
sum within a period of three weeks from such intimation.
d) The entire exercise of verification of payment, if any, intimation of
the balance sums, if any, to be paid for compliance with the direction of
payment of 25% of the disputed taxes, after deducting the sums already paid
and payment by the petitioner of the balance amount, if any, on intimation in
compliance with the above direction shall be completed within a period of
four weeks from the date of receipt of copy of this order.
e) Failure to comply with the above condition viz., payment of 25% of
disputed taxes within the stipulated period i.e., four weeks from the date of
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receipt of a copy of this order shall result in restoration of the impugned order.
f) If there is any recovery by way of attachment of Bank account or
garnishee proceedings, the same shall be lifted /withdrawn on complying with
the above condition viz., payment of 25 % of the disputed taxes.
g) 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. It is made clear that if the above
conditions viz., 25% of disputed taxes is not complied or objections are not
filed within the stipulated period, four weeks respectively from the date of
receipt of a copy of this order, the impugned order of assessment shall stand
restored.
6. There shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
27.01.2025
Speaking (or) Non Speaking Order
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Index : Yes/ No
Neutral Citation: Yes/No
shk
To:
1.The Deputy Commissioner Tax Officer,
Velandipalayam Assessment Circle,
Coimbatore.
2.The Branch Manager,
Canara Bank,
Selvapuram Branch, Coimbatore 641 026.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
shk
https://www.mhc.tn.gov.in/judis
and
W.M.P.Nos.2334 and 2335 of 2025
27.01.2025
(1/2)
https://www.mhc.tn.gov.in/judis
