Tvl Trms Exporters v. The Deputy State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.08.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD)No.17480 of 2024 Tvl.TRMS Exporters, Rep.by its Proprietor R.Suresh Kumar 1st Floor, 2A/1, Chetti Oorani 1st Lane Nadar Vidyalaya, South Gate, Madurai-625 001.
... Petitioner Vs.
The Deputy State Tax Officer, South Avani Moola Street Circle, Madurai.
...Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of the respondent vide GSTIN: 33DBSPS6253M1ZT/2017-18 dated 21.12.2023 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2017-18.
For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/5
ORDER
The present Writ Petition is filed challenging the impugned order issued by the respondent in GSTIN: 33DBSPS6253M1ZT/2017-18 dated 21.12.2023 for the assessment year 2017-18.
2. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served on the petitioner. It was submitted by the learned counsel for the petitioner that the petitioner was unable to access the GSTIN portal and was thus unable to participate in the adjudication proceedings.
3. The assessment order is passed inter alia rejecting the claim of ITC on the following grounds, viz., a) mismatch between GSTR-3B and GSTR-2A; and f) non-payment of RCM liability for freight charges. 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 above discrepancies.
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 2/5
vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P. (MD)No.11924 of 2024 dated 10.06.2024.
5.It was submitted by the learned counsel for the petitioner that with the introduction of GST, there were several technical glitches in the portal and the assessees were also taking time to adapt to the e-mechanism and it was only in view of the same that the petitioner was unable to respond to the above notices and the order of adjudication. 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 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.
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.
the petitioner. If the above deposit is not paid or the objections are not filed within the stipulated period, i.e., two weeks and four weeks from the date of receipt of a copy of this order respectively, the impugned order of assessment shall stand revived.
7. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 30.08.2024 Index : Yes / No Internet : Yes/ No gns To The Deputy State Tax Officer, South Avani Moola Street Circle, Madurai.
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MOHAMMED SHAFFIQ , J.
gns 30.08.2024 5/5