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Madras High CourtWP/32929/2024disposed of

D.S. Engineering v. The Deputy State Tax Officer- 2

2024-11-08Honourable Mr Justice Mohammed Shaffiq6 pages

IN THE HIGHCOURT OF JUDICATURE AT MADRAS

DATED : 08.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.No.32929 of 2024 and W.M.P.Nos.35743 and 35746 of 2024 D.S.Engineering, Represented by its proprietor Mr.C.Sakthivel, No.5/281, Kannadapalayam Street, Pappanchatram, Ponnamallee, Chennai 600 123.

... Petitioner Vs.

The Deputy State Tax Officer-2 (Formely known as Deputy Commericial Tax Officer) Sriperumbudur, Kancheepuram 4/109, Chennai Bangalore Road, Varadharajapuram, Chennai 600 123.

...Respondent

PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records of the respondent order in Reference Number:ZD330824227336E/2019-20 dated 26.08.2024 and quash the same as arbitrary and illegal. For Petitioner : Mr.S.Ramanan For Respondent : Mr.G.Nanmaran Special Government Pleader 1/6

ORDER

The present writ petition is filed challenging the impugned order in Ref. No.ZD330824227336E/2019-20 dated 26.08.2024, passed by the respondent on the premise that the same was made in violation of principles of natural justice.

2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of trading of Machinery and Engineering Components and is registered under the GST Act. During the relevant period of 2019-20, the petitioner has filed the returns and paid appropriate taxes. However, on scrutiny it was found that there was a mismatch between GSTR 3B and GSTR 2A.

3. It is submitted by the learned counsel for the petitioner that an intimation in Form DRC01A was issued on 13.03.2024 followed by a notice in Form DRC01 on 21.05.2024. Thereafter, a reminder was also issued on 18.08.2024. However, the petitioner had not responded to any of the above notices / intimation, the impugned order was thus passed confirming the proposal. It is submitted by the learned counsel for the petitioner that if the 2/6

petitioner is provided with an opportunity, he would be able to explain the discrepancy between GSTR 3B and GSTR 2A.

4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 dated 25.04.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes.

5. It was further submitted that the petitioner is ready and willing to pay 10% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Special Government Pleader appearing for the respondent does not have any serious objection.

6. In view thereof, the impugned order dated 10.04.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show 3/6

cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.

7. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 08.11.2024 NCC : Yes / No Index : Yes / No Internet : Yes spp 4/6

To The Deputy State Tax Officer-2 (Formely known as Deputy Commericial Tax Officer) Sriperumbudur, Kancheepuram 4/109, Chennai Bangalore Road, Varadharajapuram, Chennai 600 123.

5/6

MOHAMMED SHAFFIQ , J.

spp W.P.No.32929 of 2024 and W.M.P.Nos.35743 and 35746 of 2024 08.11.2024 6/6