Deva Enterprises v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.06.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.
No.14975 of 2024 and W.M.P.Nos.16260 & 16261 of 2024 Deva Enterprises, Represented by its Proprietor, Mr.Ghewaram, TS No.34, Industrial Estate, Guindy, Chennai 600 032.
... Petitioner -vsThe Assistant Commissioner (ST), Guindy Assessment Circle, Room No.255, Second Floor, Integrated Commercial Taxes and Registration Building, South Tower, Nandanam, Chennai 600 035.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records of the respondent in Reference Number: ZD331223187018K/2017-18 dated 23.12.2023 and quash the same as arbitrary, illegal. 1/5
For Petitioner : Mr.S.Ramanan For Respondent : Mr.C.Harsha Raj, AGP (T) **********
ORDER
An order in original dated 23.12.2023 is challenged on the ground that such order is unreasoned. Pursuant to show cause notice dated 30.09.2023, proceedings were initiated against the petitioner in respect of the mismatch between the petitioner's GSTR 3B and the auto populated GSTR 2A. The petitioner submitted reply dated 19.12.2023, wherein it was stated that the petitioner migrated to a new GST number on account of difficulties in using the original number.
2. Learned counsel for the petitioner submits that the impugned order was issued one day after issuing reminder 3 and that the petitioner's reply was not taken into consideration. 2/5
3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He points out that the petitioner was not entitled to avail of ITC which was reflected in a different GST number.
4. On examining the impugned order, it is noticeable that the petitioner's reply was extracted. Thereafter, the assessing officer merely recorded that the reply is not acceptable and that the liability is confirmed. Since the conclusion is not supported by reasons, the impugned order is unsustainable.
5. Hence, impugned order dated 23.12.2023 is set aside and the matter is remanded for re-consideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of a copy of this order. 3/5
6. W.P.No.14975 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.16260 and 16261 of 2024 are closed. 18.06.2024 rna Index : Yes / No Internet : Yes / No To The Assistant Commissioner (ST), Guindy Assessment Circle, Room No.255, Second Floor, Integrated Commercial Taxes and Registration Building, South Tower, Nandanam, Chennai 600 035.
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SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.16260 & 16261 of 2024 18.06.2024 5/5