GST assessment order for 2019-20 challenged after notices were uploaded only on the portal while petitioner's business was closed and registration cancelled. Court set aside the order, directed deposit of 25% of disputed taxes, lifting of bank account attachments, and remanded for fresh adjudication with objections and hearing.
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W.P. No.28208 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.09.2025
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P. No.28208 of 2025 and
W.M.P. No.31634 of 2025
M/s.Altspace Technologies, Represented by its Partner Mr.B.S.Suresh, Old No.188, New No.184/3, Second Floor, Chandamama Buildings, N.S.K. Arcot Road, Chennai-600 026.
...Petitioner(s)
vs.
...Respondent(s)
PRAYER : Writ Petition filed under Article 226 of the Constitution of India,
praying to issue a Writ of Certiorari calling for the records of the 1st respondent in Show Cause Notice in DRC-01 dated 31.05.2024 and consequential order in
GSTIN:33AAKFC5532F1ZQ/2019-20 along with DRC-07 dated 22.08.2024 and quash the same as illegal, erroneous, without jurisdiction apart from being barred
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by limitation under Section 73 of the Goods and Services Tax Act, 2017.
For Petitioner(s) : Mr.V.Sundareswaran
For Respondent(s) : Mrs.P.Selvi Government Advocate
ORDER
The present writ petition is filed challenging the impugned order dated
22.08.2024 relating to the assessment year 2019-20.
i) Mismatch between GSTR 1 and 3B;
ii) Mismatch between GSTR 3B and 2A.
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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 on the GST Portal in “Notice tab”. It is further submitted by the learned counsel for petitioner that petitioner closed the business as early as 31.12.2022, pursuant thereto, petitioner's registration was cancelled by the respondent with retrospective effect from 01.02.2023, thereby, petitioner was unaware of the initiated proceedings and was unable to access the GST Portal and participate in the adjudication proceedings and would request that if petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies.
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adjudicating authority to put forth their objections to the proposal. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and bank accounts have been attached and requests that the same may be lifted on payment of 25% of disputed taxes, to which the learned Government Advocate appearing for the respondent does not have any serious objection.
a) The impugned order dated 22.08.2024 is set aside.
b) The petitioner shall deposit 25% of the disputed taxes as agreed to by both the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of uploading of web copy without waiting for the receipt of the certified copy.
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 uploading of web copy without waiting for the receipt of the certified copy. The petitioner shall
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deposit such remaining sum within a period of three weeks from such intimation.
d) 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 uploading of web copy of this order, shall result in restoration of the impugned order.
e) 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.
f) 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 compliance of the conditions relating to deposit in Clause (b) and (c) supra, 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., payment of 25% of disputed taxes is not complied or objections are not filed within the stipulated time as stated above the impugned order of assessment shall stand restored.
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miscellaneous petition is closed.
15.09.2025
Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka
To:
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Chennai-600 006.
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MOHAMMED SHAFFIQ, J.
mka
W.P. No.28208 of 2025
15.09.2025
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1 issue framed by the court
Whether the assessment order passed without proper notice service on a petitioner whose registration was cancelled should be set aside on remand with payment of part disputed tax.
Colour shows how this judgement treated each authority
M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central ExciseRelied on
W.P.(MD)No.11924 of 2024 dated 10.06.2024
2 provisions across 2 enactments
M/s.Altspace Technologies, Represented by its Partner Mr.B.S.Suresh
The Deputy State Tax Officer-1, Arumbakkam Assessment Circle
The Assistant Commissioner (ST), Arumbakkam Assessment Circle
Mohammed Shaffiq
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
