Wel Flow Industries v. The Deputy State Tax Officer 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.07.2024 CORAM :
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.17377 of 2024 and W.M.P.Nos.19146 & 19149 of 2024 Tvl. Wel Flow Industries, Represented by its Proprietor: V.Chandran, 15/1, Bharathi Nagar, Neelikonampalayam, Coimbatore-641 033.` ... Petitioner
Versus
The Deputy State Tax Officer 2 Singanallur North Assessment Circle, Coimbatore.
... Respondent Prayer : A Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN:33HNPC3221F1ZY/2017-18 dated 27.10.2023, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents.
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For Petitioner :
Mr.A.Chandrasekaran For Respondent :
Mr. T.N.C.Kaushik Addl. Govt. Pleader (Taxes)
ORDER
This writ petition is directed against the order dated 27.10.2023. The petitioner asserts that the show cause notice and other communications were uploaded on the "View Additional Notices and Orders" tab on the GST portal and were, consequently, not noticed by the petitioner. Since the order was issued ex parte, the petitioner seeks another opportunity.
2. Learned counsel for the petitioner submits that the tax proposal related to a mismatch between the petitioner's GSTR 3B returns and GSTR 1. If provided an opportunity, he submits that the petitioner would be in a position to explain the mismatch satisfactorily. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 2/7
3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing notice in Form ASMT10 dated 12.07.2023, intimation dated 14.08.2023, show cause notice dated 08.09.2023 and by issuing multiple reminders.
5. On perusal of the impugned order, it is clear that the tax proposal was confirmed on account of the fact that the petitioner did not reply to the show cause notice or participate in the personal hearing. By taking note of the assertion that such non-participation was on account of being unaware of proceedings, the interest of justice warrants reconsideration subject to putting the petitioner on terms.
6. Therefore, the impugned order dated 27.10.2023 is set aside on condition that the petitioner remits 10% of the disputed tax 3/7
demand within fifteen days from the date of receipt of a copy of this order. Within the said period, the petitioner is permitted to submit a reply to the show cause notice. Upon receipt thereof and on being satisfied that 10% of the disputed tax demand was received, 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 the petitioner's reply. In view of the assessment order being set aside, the bank attachment is raised.
7. W.P.No.17377 of 2024 is disposed of on the above terms. Consequently, W.M.P.Nos.19146 & 19149 of 2024 are closed. No costs.
11.07.2024 Index : Yes / No Internet : Yes / No 4/7
kal To The Deputy State Tax Officer 2 Singanallur North Assessment Circle, Coimbatore.
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SENTHILKUMAR RAMAMOORTHY J.
kal W.P.No.17377 of 2024 and W.M.P.Nos.19146 & 19149 of 2024 11.07.2024 6/7
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