Tuskers Associates v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 03.06.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.19184 & 19186 of 2025 M/s.Tuskers Associates, Rep. by its Partner, Mr.L.B.Vishnu Ram, No.5, Tharamani Road, VGP Seetapathi Street, Velachery, Chennai - 600 042.
... Petitioner Vs.
The State Tax Officer, Velachery Assessment Circle, Nandanam, Chennai - 600 035.
... Respondent Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the file of the respondent and to quash the impugned assessment order dated 29.08.2024 bearing No.33AAMFT9074H1ZQ/2019-20 passed by the respondent.
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For Petitioner : Mr.J.Ashish For Respondent : M/s.Amirta Poonkodi Dinakaran, Government Advocate (T)
ORDER
This writ petition has been filed challenging the impugned order dated 29.08.2024 passed by the respondent.
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M/s.Amirta Poonkodi Dinakaran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, initially, the show cause notice was issued by the respondent on 30.05.2024, for which, the detailed reply was filed by the petitioner on 25.06.2024. Thereafter, the impugned assessment order came to be passed by the respondent, whereby they had confirmed the levy of tax, interest and penalty on the ground that the credit note values and its ITC 2/8
reversal was not reflected in GSTR-2A annual return. Hence, he would contend that the demand raised in the impugned order is wrong and unsustainable and prays this Court to set aside the said impugned order.
4. On the other hand, the learned Government Advocate appearing for the respondent had strongly opposed for the request made by the petitioner and would submit that in this case, the impugned order came to be passed by the respondent after providing sufficient opportunities to the petitioner. Further, she would submit that if the petitioner is aggrieved over the original order, the only recourse available to them is to file an appeal against the same.
5. In reply, the learned counsel for the petitioner would submit that the time limit for filing the appeal has already been expired. Hence, he requests this Court to condone the delay and grant liberty to file an appeal against the assessment order. Further, he would submit that he is willing to pay 15% of the disputed tax amount to the respondent, i.e., 10% towards statutory pre-deposit for filing the appeal along with 3/8
additional 5% to condone the delay. Hence, he requests this Court to pass appropriate orders.
6. The learned Government Advocate appearing for the respondent has acceded to the above submission made by the learned counsel for the petitioner and requests this Court to pass any appropriate orders with regard to the filing of appeal.
7. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
8. In the case on hand, initially, the show cause notice was issued by the respondent on 30.05.2024, for which, the detailed representation was filed by the petitioner on 25.06.2024. Subsequently, the impugned assessment order came to be passed by the respondent on 29.08.2024 after affording the opportunity of personal hearing to the petitioner. 4/8
When such being the case, it is clear that the respondent has provided sufficient opportunities to the petitioner prior to the passing of impugned order and hence, no question would arise with regard to the violation of principle of natural justice.
9. Further, it was submitted that the petitioner is now willing to pay 15% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 29.08.2024, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.
10. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.
11. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 29.08.2024, before the concerned Appellate Authority, within a period 5/8
of 30 days from the date of receipt of copy of this order, subject to the payment of 15% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 5% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 03.06.2025 Speaking/Non-speaking order Index : Yes / No vm 6/8
To The State Tax Officer, Velachery Assessment Circle, Nandanam, Chennai - 600 035.
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KRISHNAN RAMASAMY.J., vm and W.M.P.Nos.19184 & 19186 of 2025 03.06.2025 8/8