Disposed

Tvl.Bhavani Agencies v. the Assistant Commissioner (St)

Madras HC29 Apr 2024WP/10626/2024

Case brief

AI extract

What is this about?

Writ petitions challenged six GST assessment orders alleging breach of natural justice due to notices sent to a wrong address after the petitioner's GST registration was cancelled. The court set aside the orders on condition that the petitioner remit 10% of disputed tax per period and file replies, with fresh orders to follow after personal hearing.

What the court decided

AI extract

Tvl.Bhavani Agencies Vs the Assistant Commissioner (St) — GST and Indirect Tax | Madras HC (2024)

¶1

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED : 29.04.2024

¶4

CORAM:

¶5

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

¶6

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024 WMP.Nos.11727, 11729, 11731 to 11734, 11738, 11739, 11741 to 11743 and 11745 of 2024

¶7

Tvl.Bhavani Agencies represented by its Proprietor Selaram Coimbatore 641026 Petitioner-All WPs

¶8

¶9

The Assistant Commissioner (ST) R.G.Street Assessment Circle, Coimbatore 641018 Respondent-All WPs

¶10

Prayer:- WP.No.10626 of 2024 has been filed, under Article 226 of the Constitution of India, to issue a Writ of Certiorari to call for the records relating to the impugned order, dated 20.03.2023, in Form GST DRC-07, bearing Ref.No.ZD3303230966848/2017-18, issued by the Respondent and to quash the same. WP.Nos.10628, 10640, 10642, 10644 and 10646 of 2024 have been filed, for the reliefs, as stated thereon.

¶11

For Petitioner : Mr.G.Derrick Sam

¶12

For Respondent : Mr.V.Prasanth Kiran, GA(T)

¶13

ORDER

¶14

Orders in original dated 20.03.2023 and 21.06.2023 in respect of six assessment periods are challenged in these Writ Petitions on the ground of breach of principles of natural justice.

¶15

The Petitioner is engaged in retail business in consumer products. The Petitioner was a dealer under the Tamil Nadu Value Added Tax Act, 2006

¶16

1/4 https://www.mhc.tn.gov.in/judis

¶17

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024

¶18

and migrated to the GST regime upon entry into force thereof. Since the Petitioner's GST registration was cancelled with effect from 01.08.2022, it is stated that the Petitioner was unaware of proceedings culminating in the impugned orders. According to the Petitioner, he became aware of the said proceedings only upon the bank attachment being brought to his notice. These Writ Petitions were filed in the said facts and circumstances.

¶19

Learned counsel for the Petitioner submits that the show cause notice and the impugned orders were sent to the wrong address, i.e. No.212, Ground Floor, RG Street, Coimbatore, instead of the correct address being No.212, Hanumantharayan Kovil Street, RG Street, Coimbatore 641001. In support of his contention, he placed on record invoices indicating the correct address and the statement relating to the Petitioner's current account in the Lakshmi Vilas Bank. Therefore, he seeks an opportunity to contest the tax demand on merits.

¶20

Mr.V.Prasanth Kiran, learned Government Advocate, appears on behalf of the Respondent. Apart from uploading the show cause notices and the orders on the GST portal, he submits that the impugned orders were sent to the registered place of business and registered residential address of the Petitioner. Therefore, he contends that the Petitioner cannot complain of the breach of principles of natural justice.

¶21

The Petitioner has placed on record proof of its place of business. The address mentioned in the invoices tallies with the address, which the Petitioner claims is the correct address. Admittedly, the GST registration of

¶22

2/4 https://www.mhc.tn.gov.in/judis

¶23

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024

¶24

the Petitioner was cancelled with effect from 01.08.2022. Consequently, the explanation that the Petitioner did not access the GST portal is not devoid of merit. Under these circumstances, the interest of justice warrants that the Petitioner be provided an opportunity to contest the tax demand on merits by putting the Petitioner on terms.

¶25

On instructions, learned counsel for the Petitioner submits that the Petitioner agrees to make payment of 10% of the disputed tax demand in respect of each assessment period.

¶26

In the above facts and circumstances, the impugned orders are set aside on condition that the Petitioner remits 10% of the disputed tax demand in respect of each assessment period within two weeks from the date of receipt of a copy of this order. The Petitioner is also permitted to submit a reply to the respective show cause notice within the aforesaid period. Upon receipt of such reply and upon being satisfied that 10% of the disputed tax demand for each assessment year was received, the Respondents are directed to provide a reasonable opportunity to the Petitioner, including a personal hearing, and thereafter issue fresh orders, within a period of three months from the date of receipt of reply of the Petitioner.

¶27

With the above directions and terms, these Writ Petitions are disposed of. No costs. Consequently, the connected MPs are closed.

¶28

29.04.2024

¶29

Index:Yes/No Web:Yes/No Speaking/Non Speaking Srcm

¶30

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

¶31

3/4

¶32

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024

¶33

SENTHILKUMAR RAMAMOORTHY, J.

¶34

Srcm

¶35

¶36

The The Assistant Commissioner (ST), R.G.Street Assessment Circle, Coimbatore 641018

¶37

WP.No.10626, 10628, 10640, 10642, 10644 and 10646 of 2024

¶38

29.04.2024

¶39

4/4 https://www.mhc.tn.gov.in/judis

Tvl.Bhavani Agencies v. the Assistant Commissioner (St)

Case brief

What is this about?

What the court decided

Tvl.Bhavani Agencies v. the Assistant Commissioner (St)

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Sathyamurthy Giridaran Vs Assessment Unit/ Verification Unit/ Technical Unit/ Review Unit

Vela Agencies Vs Assistant Commissioenr St Fac

Baisany Ramiah Chetty Pandurangan Vs Assistant Commissioner (St) (Fac)

Bsh Household Appliances Manufacturing Private Limited Vs Assistant Commissioner (St)

Vetri Vinayaka Metal Mart Vs Assistant Commissioner (St)

Tvl.B.L.Collection Vs the Deputy Commercial Tax Officer