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W.P.No.2010 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED :27.01.2025CORAMTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.2010 of 2025andW.M.P.Nos.2337 and 2339 of 2025Rajesh JesudasanSole Proprietor of Tvl.R.J.Trade Links,Ground Floor, 6, Temple Street 4th Cross,Phase 1 Extension,Coimbatore 641 041. ... PetitionerVs.1.The Deputy Commissioner Tax Officer, Velandipalayam Assessment Circle, Coimbatore.2.The Branch Manager, Canara Bank, Selvapuram Branch, Coimbatore 641 026. ... RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records leading to the issuance of assessment order bearing reference GSTIN:33AXGPJ3610A1ZA/ 2017-18 dated 18.12.2023 passed by the respondent and quash the same and further direct the first respondent to lift the bank attachment of the petitioner's bank account with the second respondent.For Petitioner : M/S.B.ChandrikaFor Respondents : Mr.C.Harsh Raj, Additional Government Pleader for R1.1/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025ORDERThe present writ petition is filed challenging the impugned order passed by the first respondent dated 18.12.2023 relating to the assessment year 2017-18.2. The petitioner is engaged in the business of supplying lubricating preparations, packing goods and other similar articles and is registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2017-18, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, the following discrepancies were noticed viz.,i. Mismatch between GSTR-1 and GSTR-3Bii.Mismatch between GSTR-3B and GSTR-2A 2.1. Pursuant thereto, a notice in DRC-01A was issued on 16.09.2023, followed by DRC-01 on 22.09.2023. Personal hearing was offered on 12.12.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the premise that neither the 2/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025show 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 under the View Additional Notices / Orders tab in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings.4. 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. The learned counsel for the petitioner would then 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. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is submitted that there is bank attachment and the same may be lifted to which the learned Additional Government Pleader appearing for the first respondent does not have any serious objection.3/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 20255. By consent of both parties, the writ petition stands disposed of on the following terms:a) The impugned order dated 18.12.2023 is set aside.b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the first respondent, within a period of four weeks from the date of receipt of a copy of this order.c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation.d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this order.e) Failure to comply with the above condition viz., payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of 4/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025receipt of a copy of this order shall result in restoration of the impugned order.f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) 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 within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. 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. It is made clear that if the above conditions viz., 25% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.6. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 27.01.2025 Speaking (or) Non Speaking Order5/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025Index : Yes/ NoNeutral Citation: Yes/NoshkTo: 1.The Deputy Commissioner Tax Officer, Velandipalayam Assessment Circle, Coimbatore.2.The Branch Manager, Canara Bank, Selvapuram Branch, Coimbatore 641 026.6/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025MOHAMMED SHAFFIQ, J.shk7/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025W.P. No.2010 of 2025andW.M.P.Nos.2337 and 2339 of 202527.01.2025(2/2)8/8
W.P.No.2010 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED :27.01.2025CORAMTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.2010 of 2025andW.M.P.Nos.2337 and 2339 of 2025Rajesh JesudasanSole Proprietor of Tvl.R.J.Trade Links,Ground Floor, 6, Temple Street 4th Cross,Phase 1 Extension,Coimbatore 641 041. ... PetitionerVs.1.The Deputy Commissioner Tax Officer, Velandipalayam Assessment Circle, Coimbatore.2.The Branch Manager, Canara Bank, Selvapuram Branch, Coimbatore 641 026. ... RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records leading to the issuance of assessment order bearing reference GSTIN:33AXGPJ3610A1ZA/ 2017-18 dated 18.12.2023 passed by the respondent and quash the same and further direct the first respondent to lift the bank attachment of the petitioner's bank account with the second respondent.For Petitioner : M/S.B.ChandrikaFor Respondents : Mr.C.Harsh Raj, Additional Government Pleader for R1.1/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025ORDERThe present writ petition is filed challenging the impugned order passed by the first respondent dated 18.12.2023 relating to the assessment year 2017-18.2. The petitioner is engaged in the business of supplying lubricating preparations, packing goods and other similar articles and is registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2017-18, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, the following discrepancies were noticed viz.,i. Mismatch between GSTR-1 and GSTR-3Bii.Mismatch between GSTR-3B and GSTR-2A 2.1. Pursuant thereto, a notice in DRC-01A was issued on 16.09.2023, followed by DRC-01 on 22.09.2023. Personal hearing was offered on 12.12.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. 3. The impugned order is challenged on the premise that neither the 2/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025show 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 under the View Additional Notices / Orders tab in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings.4. 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. The learned counsel for the petitioner would then 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. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal. It is submitted that there is bank attachment and the same may be lifted to which the learned Additional Government Pleader appearing for the first respondent does not have any serious objection.3/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 20255. By consent of both parties, the writ petition stands disposed of on the following terms:a) The impugned order dated 18.12.2023 is set aside.b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the first respondent, within a period of four weeks from the date of receipt of a copy of this order.c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation.d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this order.e) Failure to comply with the above condition viz., payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of 4/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025receipt of a copy of this order shall result in restoration of the impugned order.f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) 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 within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. 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. It is made clear that if the above conditions viz., 25% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.6. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 27.01.2025 Speaking (or) Non Speaking Order5/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025Index : Yes/ NoNeutral Citation: Yes/NoshkTo: 1.The Deputy Commissioner Tax Officer, Velandipalayam Assessment Circle, Coimbatore.2.The Branch Manager, Canara Bank, Selvapuram Branch, Coimbatore 641 026.6/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025MOHAMMED SHAFFIQ, J.shk7/8 https://www.mhc.tn.gov.in/judis W.P.No.2010 of 2025W.P. No.2010 of 2025andW.M.P.Nos.2337 and 2339 of 202527.01.2025(2/2)8/8