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Madras High CourtWP/34602/2024disposed of

Ananda Vikatan Publishers Private Limited v. The State Tax Officer

2024-11-25Honourable Mr Justice Mohammed Shaffiq6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.11.2024

CORAM:

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Ananda Vikatan Publishers Private Limited, Represented by its Authorized Signatory, V.Ganesh No.757, NA, Annasalai, Chennai-600002. ...Petitioner versus The State Tax Officer Annasalai Assessment Circle, Greams Road, Chennai-600006. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for the issuance of a writ of Certiorari, calling for the respondent's order dated 24.12.2023 in GSTIN/33AASCS3484P1ZG/2017018 and quash the same.

For the Petitioner :Mr.Adithya Reddy For the Respondent :Mr.C.Harsha Raj Additional Government Pleader 1/6

ORDER

The present writ petition is filed challenging the impugned order passed by the respondent dated 24.12.2023 relating to the assessment year 2017-18.

2. The petitioner is engaged in the business of providing book publication services. The petitioner is a registered dealer under the Central Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. While scrutinizing the petitioner's return, several discrepancies were notices. Subsequently all the discrepancies were dropped except mismatch between GSTR1 and GSTR3B. 2.1. Subsequently, notice was issued in DRC-01 to the petitioner on 23.09.2023 through GST Portal, followed by a Show Cause Notice on 15.11.2023. The petitioner was also further given opportunity of personal hearing on 08.11.2023. However, the petitioner had neither filed its reply nor availed of the opportunity of personal hearing. Hence, the impugned 2/6

order came to be passed.

3. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings.

4. The limited issue that arises for consideration in the impugned order is the alleged mismatch between GSTR1 and GSTR-3B. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies between GSTR1 and GSTR-3B.

5. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in 3/6

W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% 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.

6. In view thereof, the impugned order dated 24.12.2023 is set aside. The petitioner shall deposit 25% of the disputed tax within a period of two

(2) weeks from the date of receipt of a copy of this order.

7. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections along with supporting documents/material, within a period of four (4) weeks from the date of receipt of a copy of this order. 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., two weeks and four weeks respectively from the date of receipt of a copy of this 4/6

order, the impugned order of assessment shall stand restored.

8. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, WMP Nos.37526 and 37527 of 2024 are closed.

25.11.2024 Index : Yes/No mrn To The State Tax Officer Annasalai Assessment Circle, Greams Road, Chennai-600006.

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MOHAMMED SHAFFIQ, J.

(mrn) 25.11.2024 6/6