High Court · 2025

W.P.No.2479 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 28.01.2025CORAMTHE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.2479 of 2025andW.M.P.Nos.2790 & 2791 of 2025TVL.C.R.P.Constructions,Rep by its Managing Partner Raja C,No 4/16, Ramasamy Street,Ganeshapuram, Ramanathapuram,Coimbatore, Tamil Nadu 641045.... PetitionerVs.The Deputy State Tax Officer -I, Trichy Road Circle,Coimbatore, Tamil Nadu 600 018.... RespondentPRAYER: 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 Impugned Assessment Order in Ref. No.ZD330824171293D dated 20.08.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2019-20 issued by the respondent herein from the files of the respondent herein, QUASH the same.For Petitioner : Ms.Aparna NandakumarFor Respondent : Mr.T.N.C.Kaushik Additional Government Pleader1/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 2025ORDERThe present writ petition is filed challenging the impugned order 20.08.2024 passed by the respondent relating to the financial year 2019-20.2. It is submitted by the learned counsel for the petitioner that the petitioner is a works contractor dealing with construction of bridges and bridge sections with HSN Code 73081000 and is registered under the Central Goods and Services Tax Act, 2017. During the relevant period 2019-20, the petitioner had filed its returns and paid appropriate taxes. However, on verification of the returns filed by the petitioner, it reveals that there was mismatch between GSTR-3B and GSTR-2A. 3. It is submitted by the learned counsel for the petitioner that a notice in Form ASMT-10 dated 01.03.2022, followed by a show cause notice in Form DRC-01 dated 12.04.2022 were issued to the petitioner through GST common portal. Thereafter, reminder notices were issued and personal hearing opportunity was also granted to the petitioner. However, the petitioner had neither filed its reply nor availed an opportunity of personal hearing. Hence, the impugned order came to be passed, confirming its proposals.2/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 20254. The learned counsel for the petitioner would further submit that notices and orders were uploaded under the “View Additional Notices and Orders” tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. It is also 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.5. 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. 6. 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, to which, the learned Additional Government Pleader appearing for the respondent does not have any serious objection.3/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 20257. By consent of both parties, the writ petition stands disposed of on the following terms:a) The impugned order dated 20.08.2024 is set aside.b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the 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 4/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 2025the 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 receipt 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 5/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 2025period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.8. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 28.01.2025 Speaking (or) Non Speaking OrderIndex : Yes/ NoNeutral Citation: Yes/NojdToThe Deputy State Tax Officer -I, Trichy Road Circle,Coimbatore, Tamil Nadu 600 018.MOHAMMED SHAFFIQ, J.6/7 https://www.mhc.tn.gov.in/judis W.P.No.2479 of 2025jdW.P. No.2479 of 202528.01.20257/7