Ramesh Associates v. State Tax Officer (Int) Adj And Legal
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.35262 of 2024 and W.M.P.Nos.38166 and 38167 of 2024 Ramesh Associates 13/-1-10, Puduchampalli, Raman Nagar, Mettur Dam, Salem 636 403.
... Petitioner Vs.
1. The State Tax Officer (Int), Adj & Legal, O/o. Joint Commissioner (ST) (Intelligence), Room No.227, 2nd Floor, Integrated Commercial Taxes Department, Hasthampatty, Salem 636 007.
2. State Tax Officer, O/o Joint Commissioner (ST) (Intelligence), 2nd Floor, Integrated Commercial Taxes Department, Hastampatty, Salem 636 007.
3. Joint Commissioner (ST)(Intelligence) 2nd Floor, Integrated Commercial Taxes Department, Hastampatty, Salem 636 007.
4. The Assistant Commissioner (ST) (FAC), (State Tax Officer signed as The Assistant Commissioner (ST) (FAC)), Mettur Assessment Circle, Kalaivani Shankar Thirumana Mahal, 6/1-182, Sakthi Nagar, Ramanagar, Mettur Dam 636 403.
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5. The Assistant Commissioner of GST and Central Excise, Salem II Division, GST Bhawan, No.1, 3rd Floor, Foulkes Compund, Anaimedu, Salem 636 001.
... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the respondents herein in impugned order passed by the 1st respondent in GSTIN:33AAPFM6002K1Z9/2017-18 dated 11.01.2024 for the financial year 2017-18 and quash the same.
For Petitioner : Ms.G.Vardini Karthik For R1 to R4 : Mr.TNC Kaushik Additional Government Pleader For R5 : Mr.Rajnish Pathiyil Senior Panel Counsel
ORDER
The present writ petition is filed challenging the impugned order dated 11.01.2024, passed by the 1st respondent in GSTIN: 33AAPFM6002K1Z9/ 2017-2018 on the premise that the same is made in violation of principles of natural justice.
2. It is submitted by the learned counsel for the petitioner that the 2/7
petitioner is engaged in the business of providing works contract service to the vendors of Indian Oil corporation and Hindustan Petroleum and is registered under the GST Act. During the relevant period of 2017-18, the petitioner has filed the returns and paid appropriate taxes. However, on a surprise inspection dated 04.07.2023 conducted at the petitioner's businesss premises, the following defects were found Viz., i) Mismatch between GSTR 3B and GSTR 2A.
ii)Non-payment of interest on delaed payment of tax.
3. It is submitted by the learned counsel for the petitioner that an intimation in Form DRC 01A was issued on 11.09.2023 followed by a notice in DRC 01 on 26.09.2023. However, the petitioner had not responded to any of the above notices / intimation and the impugned order came to be passed. It is submitted by the learned counsel for the petitioner that neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies. 3/7
4. 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 W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes.
5. 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, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection.
6. In view thereof, the impugned order dated 11.01.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. The impugned order of assessment shall be treated as show 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 4/7
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 petition is closed. 21.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No spp 5/7
To:
1. The State Tax Officer (Int), Adj & Legal, O/o. Joint Commissioner (ST) (Intelligence), Room No.227, 2nd Floor, Integrated Commercial Taxes Department, Hasthampatty, Salem 636 007.
2. State Tax Officer, O/o Joint Commissioner (ST) (Intelligence), 2nd Floor, Integrated Commercial Taxes Department, Hastampatty, Salem 636 007.
3. Joint Commissioner (ST)(Intelligence) 2nd Floor, Integrated Commercial Taxes Department, Hastampatty, Salem 636 007.
4. The Assistant Commissioner (ST) (FAC), (State Tax Officer signed as The Assistant Commissioner (ST) (FAC)), Mettur Assessment Circle, Kalaivani Shankar Thirumana Mahal, 6/1-182, Sakthi Nagar, Ramanagar, Mettur Dam 636 403.
5. The Assistant Commissioner of GST and Central Excise, Salem II Division, GST Bhawan, No.1, 3rd Floor, Foulkes Compund, Anaimedu, Salem 636 001.
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MOHAMMED SHAFFIQ, J.
spp W.P. No.35262 of 2024 and W.M.P.Nos.38166 and 38167 of 2024 21.11.2024 7/7