Madras High Court
Tvl.Alagar Plasters vs The Assistant Commissioner (St) (Fac) on 11 September, 2024
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.P.(MD).No.21677 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 11.09.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.(MD).No.21677 of 2024
and
W.M.P.(MD).Nos.18311 and 18316 of 2024
Tvl.Alagar Plasters
Represented by its Proprietor,
R.Alagirisamy,
No.257, W.G.C.Road,
Tuticorin – 628 002. ... Petitioner
Vs.
The Assistant Commissioner (ST) (FAC),
Tuticorin -1 Assessment Circle,
Tuticorin. ...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
records pertaining to the impugned order passed by the respondent vide his
order in GSTIN : 33AFQPA2792C1ZP dated 14.03.2024 (Tax Period:
2018-2019) and quash the same as it is illegal and 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.21677 of 2024
For Petitioner : Mr.A.Satheesh Murugan
For Respondent : Mr.R.Sureshkumar
Additional Government Pleader
ORDER
The Writ Petition is filed challenging the impugned order passed by the respondent dated 14.03.2024 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.
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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 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 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD).No.21677 of 2024 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 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, connected miscellaneous petitions are closed.
11.09.2024
Index : Yes / No
Internet : Yes/ No
Nsr
To:
The Assistant Commissioner (ST) (FAC),
Tuticorin -1 Assessment Circle,
Tuticorin.
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W.P.(MD).No.21677 of 2024
MOHAMMED SHAFFIQ, J.
Nsr
W.P.(MD).No.21677 of 2024
11.09.2024
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