Tvl. Sri Ramakrishna Agencies, v. The Commissioner Of Commercial Taxes
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.7052 of 2025 Tvl.Sri Ramakrishna Agencies, Represented by its Proprietor, T.Ramdoss, S/o.Thimmi Chettiar, 7/22, Telephone Colony, Y.M.R. Patti, Dindigul - 624 001.
... Petitioner -vs1.The Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
2.The State Tax Officer, Dindigul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Officer Road, Dindigul - 624 001.
... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order of the second respondent in GSTIN: GSTIN. 33ACBPR2164H2ZS/2020-21 dated 16.12.2023 and quash the same.
For Petitioner : Mr.B.Rooban For Respondents : Mr.J.K.Jayaselan Government Advocate
ORDER
This Writ Petition is filed challenging the assessment order passed by the second respondent, dated 16.12.2023, for the Assessment Year 2020-2021.
2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
3. The learned counsel appearing for the petitioner submits that the petitioner is engaged in executing works contracts for local bodies and Panchayats. The petitioner reports the turnover immediately upon the completion of work. However, the local body, being the recipient of the service, reports the Tax Deducted at Source (TDS) only in the corresponding month when the bill is honoured. The second respondent passed the impugned order without properly considering the said fact, estimating an alleged suppression of turnover by comparing the GSTR-3B of the petitioner with the GSTR-7. However, there is no suppression of turnover as alleged by the second respondent. Furthermore, the second respondent has failed to duly serve the notices and the impugned order as
required under the GST Act, thereby depriving the petitioner of an opportunity to offer his explanations. Furthermore, the limitation period to file a statutory appeal against the impugned order, has also lapsed. Therefore, the impugned order is unjustified and deserves to be set aside.
4. Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondents submits that the impugned assessment order has been passed after issuing show cause notice in DRC 01 to the petitioner on 25.04.2023, followed by personal hearing notices, dated 27.05.2023, 07.06.2023 and 03.07.2023 and therefore, there is no need to interfere with the impugned order. He further submits that the petitioner is having an appeal remedy before the appellate Deputy Commissioner of Commercial Taxes (GST), Madurai, under Section 107 of the TNGST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.
5. Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the appellate Deputy Commissioner of Commercial Taxes (GST), Madurai, under Section 107 of the TNGST Act, 2017, this writ petition is disposed of, with liberty to the petitioner
to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the appellate authority shall entertain the appeal without reference to the period of limitation and dispose of the same in accordance with law, within a period of three months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.
NCC : Yes / No 04.04.2025 Index : Yes / No smn2 To:- 1.The Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.
2.The State Tax Officer, Dindigul Fort Assessment Circle, Commercial Taxes Building, Sub Collector Officer Road, Dindigul - 624 001.
VIVEK KUMAR SINGH , J.
smn2 04.04.2025