Partly allowed

M/s.Star Royal Distributors v. State Tax Officer

Madras HC17 Oct 2023WP/185/2021

Case brief

AI extract

What is this about?

This writ petition challenged an order disallowing Input Tax Credit. The High Court held that the order lacked a personal hearing under the TN GST Act. The petition was closed with liberty to authorities to redo the assessment after affording a fair hearing.

What did the court decide?

Writ petition closed with liberty to respondents to redo the assessment after affording an opportunity of hearing to the petitioner.

M/s.Star Royal Distributors Vs State Tax Officer — GST and Indirect Tax | Madras HC (2023)

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W.P.No.185 of 2021

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 17.10.2023

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. No.185 of 2021 and W.M.P. No.253 of 2021

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M/s. Star Royal Distributors Represented by its partner Hameed Sulthan No.6, Varadarajulu Street, Egmore, Chennai 600 008. ... Petitioner

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Vs.

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State Tax Officer, Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Chennai 600 031.

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Principal Commissioner of GST and Central Excise, Office of the Principal Commissioner of GST and Central Excise, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

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... Respondents

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to call for the records on the file of the 1st Respondent in Order GSTIN33ABMFS5582J1ZN/17-18 dated 02.09.2020

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P.No.185 of 2021

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passed by the 1st Respondent and in the consequent caution notice GSTIN33ABMFS5582J1ZN/2017-2018 dated 04.12.2020 issued by the 1st Respondent and quash the same.

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For Petitioner : Mr.Joseph Prabakar For Respondents : Mr.T.N.C.Kaushik for R1 Additional Government Pleader : Mr.K.Umesh Rao for R2 Senior Standing Counsel

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ORDER

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The short question that arises for consideration is that the impugned order

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has been passed without granting personal hearing to the petitioner in compliance with Section 75(4) of the TN GST Act, 2017 read with Section 73(5) of the TN GST Act, 2017.

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2. It is submitted by the learned counsel for the petitioner that the

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petitioner is disentitle to credit only on the premise that the Input Tax Credit has been made in the wrong column in GST TRAN 1. He also submitted that the issue stands resolved in favour of the assessee by the following judgments of this Court in the case of Pentacle Plant Machineries Pvt Ltd., v. Office of the GST Counsil, Secretariat, New Delhi and others, (2021-VIL-193-Mad) and in

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https://www.mhc.tn.gov.in/judis

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W.P.No.185 of 2021

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the case of Ram Auto v. The Commissioner of Central Taxes & Central Excise and other s in W.P.(MD)No.15531 of 2020 dated 16.02.2021.

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3. It is submitted by the learned counsel for the respondents that they will

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redo the assessment after granting an opportunity of hearing to the petitioner.

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4. Recording the same, the writ petition is closed with liberty to the respondents to redo the assessment after affording an opportunity of hearing to the petitioner. It is open to the petitioner to place reliance on the above judgments if such reliance is placed, the same shall be dealt with by the assessing officer. No costs. Consequently, connected miscellaneous petition is closed.

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17.10.2023

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Speaking (or) Non Speaking Order Index:Yes/No Neutral Citation: Yes/No spp/shk

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3/4

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https://www.mhc.tn.gov.in/judis

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W.P.No.185 of 2021

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MOHAMMED SHAFFIQ, J.

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Spp

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To:

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State Tax Officer, Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Chennai 600 031.

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Principal Commissioner of GST and Central Excise, Office of the Principal Commissioner of GST and Central Excise, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034.

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W.P. No.185 of 2021 and W.M.P. No.253 of 2021

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17.10.2023

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4/4

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https://www.mhc.tn.gov.in/judis

M/s.Star Royal Distributors v. State Tax Officer

Case brief

What is this about?

What did the court decide?

M/s.Star Royal Distributors v. State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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