GST assessment order confirming tax demand on an alleged unreported supply was challenged as violating natural justice. The court set aside the order subject to remittance of 10% of disputed tax and directed a fresh order after personal hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.17062 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 10.07.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.17062 of 2024
and W.M.P.Nos.18805 & 18806 of 2024
M/s.Globe Industrial Spares, Represented by its Partner, No.15-B Vanier Street, Broadway, Chennai- 600 001. ... Petitioner
-vs-
The Deputy State Tax Officer, Broadway Assessment Circle, Wall Tax Road, Chennai-600 003. ... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India,
to issue a Writ of Certiorari to call for the records of the respondent in Order dated 19/01/2024 in GSTIN 33AAAFG0386K1ZJ/2018-19 and quash the same as illegal, arbitrary and in violation of principles of natural justice.
1/6
W.P.No.17062 of 2024
For Petitioner : Ms.C.Rekhakumari For Respondent : Mr.V.Prashanth Kiran, Govt.Adv. (T)
ORDER
An order dated 19.01.2024 is assailed on the ground that the
petitioner's reply to the intimation was not taken into consideration and that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
15.05.2023 and points out that the petitioner enclosed screen shots of the GSTR 1 return for the month of October 2018 and copies of invoice Nos.46
2/6
W.P.No.17062 of 2024
& 47. If these documents had been taken into consideration, learned counsel contends that there would be no mismatch between the petitioner's GSTR 1 and 3B returns.
3/6
W.P.No.17062 of 2024
reply not being uploaded on the GST portal, the same was not taken into consideration. These facts and circumstances warrant reconsideration subject to putting the petitioner on terms. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand.
4/6
W.P.No.17062 of 2024
10.07.2024
Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No kj To The Deputy State Tax Officer, Broadway Assessment Circle, Wall Tax Road, Chennai-600 003.
SENTHILKUMAR RAMAMOORTHY,J
5/6
W.P.No.17062 of 2024
kj
W.P.No.17062 of 2024 and W.M.P.Nos.18805 & 18806 of 2024
10.07.2024
6/6
1 issue framed by the court
Whether the assessment order was invalid because the petitioner's reply to the intimation was not considered and natural justice was not complied with.
1 provisions across 1 enactments
M/s.Globe Industrial Spares, represented by its Partner
The Deputy State Tax Officer, Broadway Assessment Circle
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
