M/S.Sakthi Agencies v. Deputy Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.08.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.22724 and 22725 of 2023 M/s.Sakthi Agencies, Represented by its Proprietor Sureshkumar Lalitha ... Petitioner Vs.
1.Deputy Commercial Tax Officer, Tirupur Central-II Circle, Tirupur-2, Tirupur - 641 602.
2.Deputy State Tax Officer-I, Tiruppur Central-II Circle, Tirupur-2.
3.Deputy State Tax Officer (Circle), Tiruppur Central-II(C), Commercial Tax Department.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the file of the respondents and quash the order under Section 74 of the GST Acts dated 28.01.2023 and the consequent Summary of the Order in Form GST DRC-07 Page No. 1 of 6
dated 28.01.2023 both passed by the first respondent and both having Reference Number ZD330123104073A and quash the order dated 28.01.2023 in GSTIN : 33AFFPL8192J1Z4/2021-22 passed by the second respondent.
For Petitioner : Ms.N.V.Lakshmi For Respondents : Mr.C.Harsharaj Additional Government Pleader
ORDER
Mr.C.Harsharaj, learned Additional Government Pleader takes notice on behalf of the respondents.
2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
3. The petitioner is aggrieved by the impugned Assessment Order bearing Ref.No.ZD330123104073A dated 28.01.2023 passed by the first respondent for the Assessment Year 2021-2022.
4. By the impugned order, the demand proposed in the Show Cause Notices referred to in the reference column has been confirmed. The operative portion of the impugned order reads as under:- Page No. 2 of 6
"In Continuation of the issuance of notice in Form GST DRC-01, in order to submit relevant documents and prove himself, Personal Hearing issued to the tax payer on 19.12.2022 through GST Portal to attend the hearing on 25.12.2022 with undersigned documents, if objections any. The tax payer had neither attended nor replied to the personal hearing."
5. This writ petition has been filed on the ground that the impugned order has been passed in gross violation of principles of natural justice inasmuch as in the subject, there is a reference to the Show Cause Notices issued under Section 74 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. However, a copy of the same has not been furnished.
6. Perusing the records including the Show Cause Notices issued to the petitioner, there is no doubt that the petitioner was issued with a notice, to which, the petitioner has also replied, which has culminated in the impugned order. Therefore, there is no merits in the writ petition.
7. At the same time, it is noticed that the writ petition was filed on 28.04.2023 well within the statutory period prescribed to prefer an appeal before the Appellate Commissioner under Section 107 of the CGST/SGST Act, 2017.
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8. Considering the above, this Writ petition is dismissed. However, liberty is given to the petitioner to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order.
9. If such an appeal filed by the petitioner within such time, the Appellate Commissioner shall dispose the appeal on merits and in accordance with law in its turn. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.
08.08.2023 (1/2) Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Note: Registry is directed to return the originals of the impugned order to the counsel for the petitioner to facilitate the petitioner to file statutory appeal. Page No. 4 of 6
To 1.Deputy Commercial Tax Officer, Tirupur Central-II Circle, Tirupur-2, Tirupur - 641 602.
2.Deputy State Tax Officer-I, Tiruppur Central-II Circle, Tirupur-2.
3.Deputy State Tax Officer (Circle), Tiruppur Central-II(C), Commercial Tax Department.
Page No. 5 of 6
C.SARAVANAN, J.
arb and W.M.P.Nos.22724 and 22725 of 2023 08.08.2023 (1/2) Page No. 6 of 6