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Madras High CourtWP/21006/2021disposed of

Amarchand v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax

2021-09-30Honourable Mr Justice M. Sundar5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.09.2021

CORAM

THE HON'BLE MR.JUSTICE M.SUNDAR W.P.NO.21006 OF 2021 AND W.M.P.NOS.22261 AND 22262 OF 2021 Amarchand

...Petitioner

-Vs.-

1. Additional/Joint/Deputy/Assistant Commissioner of Income Tax Income Tax Department, Ministry of Finance, Government of India, New Delhi.

2. Commissioner Chennai-Outer Circle GST and Central Exercise, Chennai-600 040.

...Respondents

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for records on the file of the 1st respondent passing the impugned Assessment Order DIN No.ITBA/AST/S/143(3)/2021-22/1032832821(1) for the Assessment Year 2018-19 dated 07.05.2021 and quash the same.

For Petitioner : Mr.G.Ashokapathy M/s.Pass Associates For Respondents : Ms.Hema Muralikrishnan Senior standing counsel for Income Tax for R1 Mr.Rajendran Raghavan Senior standing counsel for GST(Customs) for R2

ORDER

Mr.G.Ashokapathy, learned counsel of M/s.Pass Associates (Law Firm) on behalf of the lone writ petitioner is before this Virtual Court.

2. An 'assessment order dated 07.05.2021 bearing reference DIN No.ITBA/AST/S/143(3)/2021-22/1032832821(1)'

[hereinafter 'impugned assessment order' for the sake of convenience and clarity] pertaining to assessment year '20182019' [hereinafter 'said AY' for the sake of convenience and clarity] made by the first respondent under 'The Income-tax Act, 1961 (43 of 1961)' [hereinafter 'IT Act' for the sake of brevity] has been called in question i.e., assailed in the captioned main writ petition.

3. It is the case of writ petitioner that he was a dealer under 'Value Added Tax Regime' [hereinafter 'VAT Regime' for the sake of convenience and clarity] from 01.11.2014 to 19.07.2016, but the writ petitioner cancelled the registration on and from 19.07.2016. Thereafter, the writ petitioner filed Income Tax Returns for said AY. To be noted, said AY is financial year 2017-2018 and the writ petitioner was visited with a notice demanding difference between sales and purchase turn over said to have been reported in GSTR in his returns. On further verification, writ petitioner came to know that besides the registration in the name of Vimal pipe which was cancelled, two other registrations have been obtained in two different names using writ petitioner's PAN number.

Learned counsel submits that the writ petitioner did not migrate to GST portal as he had cancelled the lone registration which he had and he has no other registration as of today. It is the specific and categoric case of the writ petitioner that some one has misused writ petitioner's PAN number and obtained registration. The writ petitioner has sent a complaint/representation to the second respondent being complaint/ representation dated 11.02.2021 and the same has been duly received by the second respondent on 12.02.2021.

scanned reproduction of the complaint/representation dated 11.02.2021 together with acknowledgement is as follows:

4. Though it is more than seven months from the date of receipt of complaint/representation, the second respondent has not acted on the same is learned counsel's say.

5. Ms.Hema Muralikrishnan, learned Senior standing

counsel for Income Tax accepts notice on behalf of the first respondent and Mr.Rajendran Raghavan, learned Senior standing counsel for GST (Customs) accepts notice on behalf of the second respondent.

6. Learned counsel for first respondent submitted that the assessment has been made based on the registration and the first respondent may have nothing to do with the registration.

7. Therefore, solution to the problem projected by the writ petitioner is, second respondent looking into writ petitioner's aforementioned complaint/representation dated 11.02.2021, making a thorough enquiry and doing the needful. If that is done, depending on the outcome the same will impact the impugned assessment order.

8. Owing to the aforesaid trajectory, captioned main writ petition was taken up, with the consent of all the aforementioned counsel, to be noted, captioned main writ petition is taken up though the matter is in the Admission Board and the same is disposed of by making the following order: (a) The second respondent is directed to take up the complaint/representation of the writ petitioner dated 11.02.2021 regarding obtaining two registrations allegedly misusing the writ petitioner's PAN number, make a thorough enquiry, conclude the same/remedy the situation (depending on the outcome of enquiry) and communicate the outcome to the writ petitioner as expeditiously as business of the second respondent would permit and in any event within twelve weeks from today i.e., on or before 23.12.2021;

(b) In the course of above exercise, it is open to the second respondent to call for further inputs from the writ petitioner or any other person deemed appropriate; (c) As a sequitur to the aforesaid two directives, the impugned assessment order will be kept in abeyance for fourteen weeks from today i.e., up to 06.01.2022;

(d) Post twelve weeks whether the impugned assessment order gets resuscitated or flattened will depend on the outcome of enquiry or the disposal of 11.02.2021 complaint/representation of the writ petitioner by the second respondent;

(e) Aforementioned fortnight post 23.12.2021 is to enable

the writ petitioner to take necessary further action if the conclusion of enquiry by the second respondent does not enure to the benefit of writ petitioner;

(f) Writ petitioner shall co-operate with the second respondent for enquiry qua 11.02.2021 complaint/ representation; (g) Though obvious, it is made clear that this Court has not expressed any view on merits of the matter;

9. Captioned Writ Petition is disposed of with the above directives. Consequently, connected writ miscellaneous petitions being W.M.P.Nos.22261 of 2021 and 22262 of 2021 are also disposed of. There shall be no order as to costs. Sd/- Assistant Registrar(CO) // True Copy // Sub Assistant Registrar mk/nsa To

1. The Additional/Joint/Deputy/Assistant Commissioner of Income Tax Income Tax Department, Ministry of Finance, Government of India, New Delhi.

2. The Commissioner Chennai-Outer Circle GST and Central Exercise, Chennai-600 040.

+1cc to Ms.Hema Muralikrishnan, Senior Standing Counsel, S.R.No.50811 W.P.No.21006 of 2021 and W.M.P.Nos. 22261 and 22262 of 2021 AJS(CO) RLP(12/10/2021)