Bhavana Textiles v. Assistant Commissioner,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 12.11.2024
CORAM:
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No. 21957 and 21958 of 2024 --- M/s. Bhavana Textiles Represented by its Proprietor Mr.Shaithan Singh Jogender Singh 414-B, BKR Building, N.H.Road, Coimbatore - 641 001.
...Petitioner
Versus
The Assistant Commissioner Big Bazaar Street Assessment Circle nd Floor, Commercial Taxes Building, Dr. Balasundaram Road Coimbatore - 641 018.
... Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Certiorarified Mandamus calling for records culminating in the Order dated 19.10.2023 passed by the respondent with Reference No. ZD3310231231067 and quash the same.
For Petitioner :
Mr.Athiban Vijay For Respondent :
Mr.T.NC.Kaushik Additional Government Pleader ----
ORDER
Though the present Writ Petition has been filed challenging the order dated 19.10.2023 on the short ground that the impugned order traverses beyond the show cause notice as would be evident from the fact that the petitioner was issued a show cause notice proposing to levy tax to the extent of Rs.33,36,131.20. However, the impugned order has been passed levying tax of Rs.2,38,29,514.00. It is submitted that the impugned order results in levying tax in excess of tax proposed in the Show Cause Notice and thus hit by Section 75(7) of the Sales Tax Act.
2.
The following extracts from the Show Cause Notice and the impugned order would make the above position clear and thus extracted hereunder:- Summary of Show Cause Notice dated 13.09.2023... Sr.
No Tax Rate (%) Turnover Tax Period Act POS (Place of Supply Tax Int Penalt y Fee Other s Total 56,73,695.00 JUL Mar -18 CGST NA 7,94, 317.3 7,94,3 17.30 79,43 1.00 0.00 0.00 16,68,0 65.60 56,73,696.00 JUL1 Mar -18 SGST NA 7,94, 317.3 7,94,3 17.30 79,43 1.00 0.00 0.00 16,68,0 65.60 15,88 ,634.
15,88, 634.6 1,58,8 62.00 0.00 0.00 33,36,1 31.20 To tal Summary of the order impugned order dated 19.10.2023... Sl.
Tax Rate Turn over Tax Period Act POS Place of Supply Tax Inter est penal ty Fee Ors Total From - To Jul Mar 0.00 Jul Mar CGST NA 56,73,694.
56,7 3,69 4.00 5,67, 369.0 0.00 0.00 1,19,14, 757.00 0.00 SGST NA 56,73,694.
5,67, 369.0 0.00 0.00 1,19,14, 757.00 To tal 1,13,47,38 8.00 1,13, 47,3 11,34 ,738.
0.00 0.00 2,38,29, 514.00
Sl.
Tax Rate Turn over Tax Period Act POS Place of Supply Tax Inter est penal ty Fee Ors Total From - To 88.0 3.
On this being pointed out, the learned Counsel for the respondent would submit that they would redo the assessment after affording an opportunity of personal hearing to the petitioner. 4.
In view thereof, the impugned order dated 19.10.2023 passed by the respondent is set aside. Liberty is granted to the respondent to issue fresh notice and thereafter, proceed to make an assessment in accordance with law.
5.
Pursuant to the impugned order is set aside. Recovery proceedings were initiated and based on the above recovery proceedings, the bank attachment shall stand lift it.
12.11.2024 Index : Yes/No Internet : Yes/No Speaking Order : Yes/No
MSM To The Assistant Commissioner Big Bazaar Street Assessment Circle nd Floor, Commercial Taxes Building, Dr. Balasundaram Road Coimbatore - 641 018.
MOHAMMED SHAFFIQ, J MSM 12.11.2024