Maheswaran v. The Assistant Commissioner (Circle)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.01.2023
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR and W.M.P.No.279 of 2023 Maheswaran, Proprietor, D.R.Trader, No.11/15 A, Saraswathi Nagar, 12th Street, Thiruvottiyur, Chennai - 600 019.
.. Petitioner Vs 1.The Assistant Commissioner (Circle), Manali : Zone - III, Chennai North.
2.The Assistant Commissioner (ST) (FAC), Thiruvottiyur Assessment Circle, Vepery, Chennai - 600 003.
.. Respondents Writ petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the 1st respondent's summary order dated 31.08.2021 bearing Reference No.ZD330821003607P and 2nd respondent's consequential urgent notice dated 27.09.2022 bearing Reference No. GSTIN:33ALLPM9596R1ZU and quash the same. For Petitioner :
Mr.Adithya Reddy For Respondents :
Mr.V.Prashanth Kiran Government Advocate(Taxes) 1/11
ORDER
In the captioned writ petition, Mr.Adithya Reddy, learned counsel for writ petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) who accepted notice on behalf of both the respondents are before this Court.
2.
Owing to the extremely acute angle in which the point on which captioned writ petition is predicated turns i.e., narrow compass, the main writ petition was taken up with the consent of learned counsel on both sides.
3.
Short facts are that the matter arises under Tamil Nadu Goods and Services Tax Act, 2017 ('TN-G&ST Act' for the sake of brevity, convenience and clarity); that ITC (Input Tax Credit) to the credit of the writ petitioner was sought to be reversed by the first respondent on the alleged ground that the writ petitioner engaged in mere bill trading with fictitious supplier; that it may not be necessary to delve further into this aspect of the matter as would be evident from the discussion and dispositive reasoning infra; that it will suffice to say that an order dated 31.08.2021 bearing Reg.No.ZD330821003607P making a demand inter alia by resorting 2/11
to Section 74 of TN-G&ST Act has been called in question; that primary ground is that the demand has been made without making an order.
4.
Learned Revenue counsel on instructions submits that the order preceding the impugned demand had already been made on 16.08.2021 and the same was uploaded in the official portal along with 31.08.2021 demand which is captioned summary of the order. There is some disputation/contestation on this aspect of the matter. Therefore, the matter was passed over enabling learned counsel on both sides to go into the portal using credentials of the writ petitioner to ascertain if the 16.08.2021 order had actually been uploaded along with 31.08.2021 summary of the order. After undertaking this exercise, both the learned counsel fairly submitted that while 31.08.2021 summary of the order has been uploaded, there appears to be some glitch with regard to 16.08.2021 order. While learned Revenue counsel submits that it is the first page of 16.08.
2021 order, learned counsel for writ petitioner disputes the same but it is not necessary to adjudicate upon this disputation in the case on hand as it is evident that the 16.08.2021 order has not been uploaded which means that the 16.08.
this day.
5.
All the rights and contentions of both sides are left open for being canvassed in further proceedings if the writ petitioner chooses to assail the 16.08.2021 order in a manner known to law.
6.
Before writing the conclusive paragraph of this order, this Court deems it appropriate to scan and reproduce copy of 16.08.2021 order bearing Ref.
No.GSTIN:33ALLPM9596R1ZU/2019-20 which has been served by the learned Revenue counsel on the counsel for the writ petitioner. 4/11
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7.
Owing to this undisputed position, the following order is made:
(i) A photocopy (hard copy) of the 16.08.2021 order has been furnished by the learned Revenue counsel to the learned counsel for writ petitioner today and therefore today (06.01.2023) shall be the reckoning date for all purposes more particularly for computing limitation if the writ petitioner wants to assail this order. 8/11
(ii) If the writ petitioner assails this order in any manner permissible in law 06.01.2023 shall be taken as the date of service of order on the writ petitioner.
(iii) 31.08.2021 order has been followed by a notice captioned urgent notice (dated 27.09.2022) bearing Ref.
No.GSTIN:33ALLPM9596R1ZU. This is a notice under Section 78 of TN-G&ST Act. This notice has to obviously perish as the 16.08.2021 order has been served on the writ petitioner only today and the 31.08.2021 order cannot precede the same. Therefore, this 27.09.2022 notice captioned urgent notice bearing Ref. No.GSTIN:33ALLPM9596R1ZU is set aside.
8.
Captioned writ petition is disposed of in the aforesaid manner. Consequently, captioned WMP is disposed of as closed. There shall be no order as to costs.
06.01.2023 Index : Yes/No mmi 9/11
To 1.The Assistant Commissioner (Circle), Manali : Zone - III, Chennai North.
2.The Assistant Commissioner (ST) (FAC), Thiruvottiyur Assessment Circle, Vepery, Chennai - 600 003.
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M.SUNDAR,J., mmi 06.01.2023 11/11