Anandcine Service Private Limited v. The State Tax Officer (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.12.2023
CORAM:
THE HON'BLE MR. JUSTICE KRISHNAN RAMASAMY WP Nos.4675, 4676, 4677, 4684 & 7312 of 2023 and WMP Nos.4681, 4682, 4683, 4685, 4684, 4686, 4687, 4688, 4689, 4690, 4693, 4696, 4699, 4702, 4704, 4705 & 7388 of 2023 M/s.Anand Cini Services Private Limited Rep.by its Authorised Signatory 3, Sarangapani Street, T. Nagar, Chennai - 600 017, Tamil Nadu ...
Petitioner in all WPs vs.
1.The State Tax Officer (ST) Pondy Bazaar Assessment Circle, No.46, Greenways Road, R.A. Puram, Chennai - 600 028.
2.The Branch Manager, Standard Chartered Bank, Sagas Amar Court, No.59, Gopathi Natrayanaswami Chetty Road, Parthasarathy Puram, T.Nagar, Chennai, Tamil Nadu - 600 017.
3.The Branch Manager HDFC Bank, T.Nagar Branch, Old No.34, New No.105, Habibullah Road, T.Nagar, Chennai - 600 017.
...
Respondents in WP Nos.4675, 4676, 4677 & 4684 of 2023 1/9
1.The State Tax Officer (ST) Pondy Bazaar Assessment Circle, No.46, Greenways Road, R.A. Puram, Chennai - 600 028.
2. The Assistant Commissioner (ST) Pondy Bazaar Assessment Circle, Chennai - 28.
... Respondents in WP No.7312 of 2023 Prayer in WP No.4675 of 2023: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the entire records of the 1st respondent passed in GSTIN :
33AAPCA9907J1Z9/2019-20 and quash the order passed therein Prayer in WP No.4676 of 2023: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the entire records of the 1st respondent passed in GSTIN :
33AAPCA9907J1Z9/2020-21 and quash the order passed therein Prayer in WP No.4677 of 2023: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the entire records of the 1st respondent passed in GSTIN :
33AAPCA9907J1Z9/2021-22 and quash the order passed therein 2/9
Prayer in WP No.4684 of 2023: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the entire records of the 1st respondent passed in GSTIN :
33AAPCA9907J1Z9/2022-23 and quash the order passed therein Prayer in WP No.7312 of 2023: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of certiorari calling for the records of the 2nd respondent proceedings in GSTIN :
33AAPCA9907J1Z9/2019-20 to 2022-23 dated 20.02.2023 and quash the same being illegal, invalid, without jurisdiction and violated the principles of nature justice and contrary to the law. In all WPs For Petitioner : Mr.D.Vijayakumar For R1 & R2 in : Mr.S.Haja Nazirudeen, WP No.7312/023 Addl.Advocate General - I and R1 in WP Nos. Asst.by Mr.Venkateshwaran 4675, 4676, 4677 & Special Govt. Pleader For R2 in WP Nos. : No appearance 4675,4676, 4677 & For R3 in WP Nos.
4675,4676, 4677 & : Mr.C.Mohan for M/s.King & Patridge 3/9
COMMON ORDER The petitioner is a registered tax payer under the GST Act and carrying on business of leasing out motion pictures, equipments, and occasionally, produces motion pictures. The petitioner has been regular in filing the GST returns and remitting taxes. While so, because of the sudden demise of their GST consultant due to covid, they were unable to file the GST returns from the year 2019 onwards and hence, their registration was cancelled with effect from 01.03.2020, by order dated 11.03.2020.
Account on 10.01.2023 and another Bank Account on 09.02.2023 without any prior intimation to the petitioner or raising any demand. Challenging the said best judgment assessment orders and the attachment orders passed by the respondents, the petitioner has filed the present writ petitions.
2. The learned counsel appearing for the petitioner would submit that the GST registration of the petitioner has been cancelled by the 1st respondent with effect from 01.03.2020, by an order dated 11.03.2020, owing to which, the petitioner could not file his GST returns. Hence, the petitioner filed an application for revocation of his cancelled GST registration on 22.04.2023 and the said application was allowed, subsequently, the registration was restored by the 2nd respondent, viz., Assistant Commissioner (ST), Pondy Bazaar Assessment Circle, Chennai - 28, by an order dated 28.04.2023. Thereafter, the petitioner has filed the GST returns for all the default Assessment Years mentioned above. 3.Therefore, the learned counsel would submit that, in the present case, the assessment orders have been passed on the basis of the 5/9
best judgment assessment and in view of the fact that the petitioner filed the returns for the Assessment Years 2019-20 to 2022-23, subsequent to the restoration of the cancelled GST registration, the said impugned orders passed by the respondent has to be set aside and the consequential orders attaching the petitioner's bank accounts have to be lifted. Therefore, the learned counsel appearing for the petitioner prayed for allowing all the writ petitions.
4. The learned Additional Advocate General appearing for the respondents by referring to the instructions at Para Nos. 2, 3, 4, 5 and 6 of the letter dated 02.12.2023 of the Assistant Commissioner (ST), Pondy Bazaar Assessment Circle, Chennai - 28 fairly submitted that since in the present case, the petitioner had filed returns for all the periods as mentioned above, the best judgment assessment orders passed by the 1st respondent has to be set aside and therefore, 1st respondent may be directed to make fresh assessment based on the returns filed by the petitioner.
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5. Heard the learned counsel appearing for the petitioner as well as the learned Additional Advocate General appearing for the respondents and perused the materials on record.
6. This Court is of the considered view that since the petitioner has filed the returns for the Assessment Years 2019-2020 to 2022-23 subsequent to restoration of GST Registration, the best judgment assessment orders passed by the 1st respondent dated 22.11.2022 & 25.11.2022, which are under challenge in WP Nos.4675, 4676, 4677 and 4684 of 2023 are liable to be set aside and the 1st respondent has to pass fresh assessment orders.
7. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside and respondents are directed to pass fresh assessment orders, based on the returns filed by the petitioner for the Assessment Years 2019-2020 to 2022-23. Since the impugned best judgment assessment order is set aside, the consequential bank attachment order dated 20.02.2023 passed by the Assistant Commissioner (ST), Pondy Bazaar Assessment Circle, Chennai - 28, which is under challenge in WP 7/9
No.7312 of 2023 is stand lifted to the entire extent. No costs. Consequently, connected Miscellaneous Petitions are closed. 12.12.2023 Index: Yes/No Speaking/Non-Speaking Order rgr Note : Issue order copy by 14.12.2023 To 1.The State Tax Officer (ST) Pondy Bazaar Assessment Circle, No.46, Greenways Road, R.A. Puram, Chennai - 600 028.
2. The Assistant Commissioner (ST) Pondy Bazaar Assessment Circle, Chennai - 28.
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KRISHNAN RAMASAMY, J.
rgr W.P Nos.4675, 4676, 4677, 4684 & 7312 of 2023 12.12.2023 9/9