Dismissed¶28

M.Reddiapatti Industries Sales Society v. The Deputy State Tax Officer 1

Madras HC16 Jun 2025WP(MD)/16051/2025

Case brief

AI extract

What is this about?

GST assessment order challenge refused; writ of certiorarified mandamus denied; filing beyond statutory period / laches; Section 117 TNGST Act limitation period; admission of tax liability in taxpayer reply dated 06.02.2023; Form GST ASMT-10, DRC-01A and DRC-01 demand notices; GSTR-1 versus GSTR-3B turnover mismatch Rs.16,44,168.80; undeclared turnover excess; Aruppukottai Assessment Circle; Deputy State Tax Officer; Virudhunagar District; Madurai Bench of Madras High Court; Justice C. Saravanan; 2020-21 assessment year.

What did the court decide?

The writ petition is filed beyond the statutory period prescribed under Section 117 of the TNGST Act. ¶20

M.Reddiapatti Industries Sales Society Vs The Deputy… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Dismissed

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Issue for consideration

Whether the writ petition challenging the assessment order vide GSTIN.33BOOPS9469G1Z5/2020-21 dated 02.01.2024, filed long after it was passed and beyond the statutory period under Section 117 of the TNGST Act, should result in the order being quashed and the assessment for 2020-21 redone.

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Court's answer

The writ petition is filed beyond the statutory period prescribed under Section 117 of the TNGST Act.

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Ratio / Principle

The impugned order indicates a mismatch between the turnover reported in GSTR 1 and GSTR 3B for a sum of Rs.16,44,168.80, as a result of which the petitioner paid lesser tax.

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Key takeaways

The petitioner has no case to challenge the impugned order even if the writ petition had been filed at an earlier point of time.ratio¶28
The writ petition is dismissed both on the ground of laches and because the petitioner admitted to the tax liability in its reply dated 06.02.2023.ratio¶28

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), single Bench of Justice C. Saravanan (order dated 16.06.2025): Writ Petition (MD) No.16051 of 2025 seeking Certiorarified Mandamus to quash a GST assessment order dated 02.01.2024 (GSTIN.33BOOPS9469G1Z5/2020-21, year 2020-21) passed by the Deputy State Tax Officer-1, Aruppukottai, and to direct redo of the assessment — DISMISSED. Grounds: (i) the petition was filed beyond the statutory period prescribed under Section 117 of the TNGST Act (laches); and (ii) per the impugned order itself, the petitioner, in an online reply dated 06.02.2023 to pre-assessment notices (Form GST ASMT-10 dated 09.02.2022, Form GSR DRC-01A dated 28.03.2022, Form DRC-01 dated 30.11.2022), admitted the defect and declared CGST and SGST of Rs.1,25,659.57 each payable, whereas GSTR-3B showed payment of only Rs.85,693 for each tax head. The Court noted a GSTR-1/GSTR-3B turnover mismatch of Rs.16,44,168.80 (difference of Rs.39,966.57 in each of CGST and SGST) and held the petitioner had no case even absent the filing delay. Connected W.M.P(MD)No.12144 of 2025 also dismissed; no costs.

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W.P(MD)No.16051 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED: 16.06.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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Writ Petition(MD)No.16051 of 2025 and

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W.M.P(MD)No.12144 of 2025

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Tvl.M.Reddiapatti Industries Sales Society, No.46, M.Reddiapatti, Aruppukottai – 626 101.

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..Petitioner

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Vs.

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The Deputy State Tax Officer – 1, Aruppukottai Assessment Circle, Aruppukottai, Virudhunagar District.

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... Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN.33BOOPS9469G1Z5/2020-21 dated 02.01.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-21.

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For Petitioner : Mr.Rajakarthikeyan For Respondent : Mr.J.K.Jayaseelan Govt. Advocate

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

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W.P(MD)No.16051 of 2025

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ORDER

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The petitioner has challenged the impugned assessment order on the file of respondent vide GSTIN.33BOOPS9469G1Z5/2020-21 dated 02.01.2024 as long after it was passed.

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This writ petition is filed beyond the statutory period prescribed under Section 117 of the TNGST Act. In the impugned assessment order, the respondent referred to (i) notice issued to the petitioner in Form GST ASMT 10 dated 09.02.2022, (ii) notice in Form GSR DRC-01A dated 28.03.2022, and (iii) notice in Form DRC-01 dated 30.11.2022, to which the petitioner replied on 06.02.2023. The petitioner does not have the copy of the aforesaid reply dated 06.02.2023. However, in the impugned order, it has been stated as under:

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“But the tax payer replied through online and by the way of reply the tax payer has accepted the defect and declared that CGST Rs.1,25,659.57 + SGST Rs. 1,25,659.57 is to be paid. But as per the GSTR-3B return filed by you you have paid only CGST Rs.85,693 + CGST Rs.85,693. And the balance amount as already declared in the notice remains unpaid.”

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A reading of the impugned order indicates that there is

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

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W.P(MD)No.16051 of 2025

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mismatching between the reported turnover in GSTR 1 and GSTR 3B for a sum of Rs.16,44,168.80. As a result of which, the petitioner has paid a lesser tax as detailed below:

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	Taxable turnover	IGST	CGST	SGST
Reported in GSTR	50,26,373.80	0	1,25,659.57	1,25,659.57
1 (Excess)
Reported in GSTR	33,82,205	0	85,693	85,693
-3B
DIFFERENCE	16,44,168.80	0.00	39,966.57	39,966.57

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In view of the above, the petitioner has no case to challenge the impugned order even if the writ petition is filed at an earlier point of time. This writ petition, therefore, is dismissed not only on the ground of laches but also because the petitioner has admitted to the tax liability in a reply dated 06.02.2023. No costs. Consequently, connected miscellaneous petition is also dismissed.

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16.06.2025

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NCC : Yes/No Index : Yes/No Internet:Yes skn

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The Deputy State Tax Officer – 1, Aruppukottai Assessment Circle, Aruppukottai, Virudhunagar District.

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3/4

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

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