Madras High Court
D.Kartheesan vs Assistant Commissioner (St) on 30 January, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P. No.1498 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.01.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.1498 of 2025
and
W.M.P.Nos.1756 and 1757 of 2025
D.Kartheesan
Proprietor, Royal Civil Tech,
No.1/128, Trunk Road,
Opp. Sri Ramachandra Medical College,
Iyyapanthangal 600 056.
Kancheepuram District. .. Petitioner
Vs.
Assistant Commissioner (ST)
Poonamallee Assessment Circle,
Station 4/109, Third Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai 600 123. .. Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of
India, praying to issue a Writ of Certiorarified Mandamus, to call for the
records of the respondent in his proceedings in
GSTIN:33AJEPK0127F1ZV/2019-20 dated 09.08.2024 passed for the
year 2019-20, to quash the same and consequently direct the respondent
to consider the matter afresh by providing sufficient opportunity of
hearing.
Page 1 of 7
https://www.mhc.tn.gov.in/judis
W.P. No.1498 of 2025
For Petitioner : Mr.P.E.R.Mangala Suvigaran
For Respondent : Ms.Amrita Dinakaran
Government Advocate
ORDER
The present writ petition is filed challenging the impugned order
dated 09.08.2024, passed by the respondent in
GSTIN:33AJEPK0127F1ZV/2019-20, on the premise that the same is
made in violation of principles of natural justice.
2. It is submitted by the learned counsel for the petitioner that the
petitioner is engaged in the business of construction and selling of
building, flats, etc., and is registered under the GST Act. During the
relevant period of 2019-20, the petitioner had filed the returns and paid
appropriate taxes. However, on scrutiny of returns submitted by the
petitioner it was noticed that there was excess claim of Input Tax Credit.
3. It is submitted by the learned counsel for the petitioner that a
notice in Form DRC 01 was issued to the petitioner on 21.05.2024,
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followed by two reminders viz., 24.06.2024 and 01.08.2024. However,
the petitioner had not responded to any of the above notices / intimation
and thus the impugned order came to be passed. It is submitted by the
learned counsel for the petitioner that neither the 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 "view
additional notices and orders" tab of the GST Portal, thereby, the
petitioner was unaware of the initiated proceedings. 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 discrepancy.
4. The learned counsel for the petitioner would place reliance upon
the recent judgment of this Court in the case of Sree Manoj
International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024
dated 25.04.2024, to submit that this court has remanded the matter back
in similar circumstances subject to payment of 10% of the disputed taxes.
5. It was further submitted that the petitioner is ready and willing
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to pay 10% 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, to which the learned Government Advocate appearing
for the respondent does not have any serious objection.
6. By consent of both parties, the writ petition stands disposed of
on the following terms:
a) The impugned order dated 09.08.2024 is set aside.
b) The petitioner shall deposit 10% of the disputed taxes as
admitted by the learned counsel for the petitioner and the 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 10% of disputed taxes directed to be
paid. The assessing authority shall then intimate the balance amount out
of 10 % 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
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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 10% 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
10% of disputed taxes within the stipulated period i.e., four weeks from
the date of 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 10 % 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.
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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., 10% 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.
7. There shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
30.01.2025
Speaking (or) Non Speaking Order
Index:Yes/No
Neutral Citation: Yes/No
spp
To:
Assistant Commissioner (ST)
Poonamallee Assessment Circle,
Station 4/109, Third Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai 600 123.
https://www.mhc.tn.gov.in/judis
MOHAMMED SHAFFIQ, J.
spp
and
W.M.P.Nos.1756 and 1757 of 2025
30.01.2025
https://www.mhc.tn.gov.in/judis
