Senthil Hardwares v. The State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 30.07.2024
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.17626 of 2024 and W.M.P.(MD)Nos.15134 & 15136 of 2024 Tvl.Senthil Hardwares, Represented by its Proprietor Ganesan Neelakandan. ... Petitioner Vs.
The State Tax Officer, Pattukottai - I Assessment Circle, Pattukottai, Thanjavur.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records of the respondent in GSTIN: 33AKBPN2569C1ZH/2018-19 on 27.04.2024 and the summary order in GST DRC 07 in Ref.No.ZD3304242210433 dated 27.04.2024 and quash the same as illegal and arbitrary.
For petitioner : Mr.A.Chandra Sekaran For respondent : Mr.R.Suresh Kumar Additional Government Pleader ***** 1/7
ORDER
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondent and after dispensing with the counter filed by the respondent.
2. The petitioner is before this Court against the impugned order dated 27.04.2024 passed by the respondent for the assessment year 2018-19 bearing reference in 33AKBPN2569C1ZH.
3. By the impugned order, the respondent has confirmed the following amounts as tax due from the petitioner together with the interest and penalty:
4. The specific case of the petitioner is that the petitioner was issued with a 2/7
notice in DRC 01 in GST portal on 19.04.2022, followed by remainder for personal hearing dated 13.02.2024 and that the personal hearing was held on 27.04.2024.
5. It is the case of the petitioner that on the said date, the petitioner filed a detailed reply, which has also been accepted by the respondent. However, in the impugned order, the respondent has demanded the aforesaid amount.
6. It is submitted that the aforesaid amount was not a part of the notice that was issued to the petitioner in GSTR 01 dated 19.04.2022, which was replied by the petitioner on 27.04.2024.
7. The learned Additional Government Pleader for the respondent, on the other hand, would submit that the petitioner has not produced the requisite documents to substantiate that the petitioner had validly availed the Input Tax Credit and therefore, the impugned order has been confirmed the demand as detailed above.
3/7
8. Having considered the submissions made by the learned counsel for the petitioner and learned Additional Government Pleader for the respondent, the Court is of the view that the impugned order suffers from the gross violation of the principles of natural justice as the petitioner was not put to notice on defect No.1. Therefore, the reasoning, which produced in conclusion of the impugned order, is also unsustainable, as reads under: 4/7
9. In view of the above, the Court is left with no other option, but to quash the impugned order and to remit the case back to the respondent to pass a fresh order on merits.
10. The impugned order, which stands quashed, shall be treated as 5/7
corrigendum to the notice in DRC 01 dated 19.04.2022. The respondent is also directed to issue fresh additional addendum to the above as a show cause notice within a period of 45 days from today. The petitioner shall, thereafter, file a reply to the same within a period of 30 days. The respondent shall thereafter pass a fresh order on merits and in accordance with law as expeditiously as possible preferably within a period of two months. Needless to state, the petitioner shall be heard before passing the order.
This Writ Petition is allowed, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 30.07.2024 Internet : Yes / No apd To The State Tax Officer, Pattukottai - I Assessment Circle, Pattukottai, Thanjavur.
6/7
C.SARAVANAN, J.
apd 30.07.2024 7/7