Snekha Agency vs. The Appellate Deputy Commissioner(GST)
Original PDF →Facts
The petitioner, Snekha Agency, filed a writ petition challenging an order dated 14.10.2024, passed by the State Tax Officer-II(Inspection), the second respondent. This order was issued in respect of the tax period July 2017 – March 2018. The impugned order was passed due to a mismatch identified between the petitioner's GSTR 2A and GSTR 3B returns. The petitioner had already paid the tax component, and the order primarily dealt with interest and penalty. The petitioner contended that they were not afforded a proper opportunity to present their case and materials when the show cause notice was issued. Proceedings were conducted solely by uploading notices and orders online.
Held
The Court held that an opportunity should be granted to the petitioner to appear before the Authority and place on record all relevant materials and take their stand. The Court found merit in the petitioner's grievance regarding the lack of adequate opportunity to present their case. The reasoning was that the proceedings were conducted only by uploading notices and orders online, which might have prejudiced the petitioner. Therefore, the Court decided to set aside the impugned order and remit the matter back to the second respondent for fresh consideration. The petitioner is directed to appear before the second respondent, furnish documents, and provide a reply. The second respondent is to consider the matter afresh and pass new orders. The Court explicitly stated that the proceedings shall be completed as early as possible.
Key Issues
1. Whether the impugned order dated 14.10.2024, passed by the second respondent, is illegal, arbitrary, and contrary to law, considering the petitioner was not granted a proper opportunity to present their case and materials? Petitioner's arguments: The petitioner argued that they were not given a sufficient opportunity to place their materials on record when the show cause notice was issued. They also highlighted that the proceedings were conducted only through online uploads, which may have hindered their ability to respond effectively. The petitioner sought to quash the order on these grounds. Revenue's arguments: The judgment does not record any specific arguments made by the respondents (The Appellate Deputy Commissioner(GST) and The State Tax Officer-II(Inspection)).
Sections Cited
GSTR 2A, GSTR 3B
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Before: and Dr.S.V.K.S.Thangaraj Salai,
The writ petition is filed challenging the order dated 14.10.2024. 2.Upon finding that there is mismatch between GSTR 2A and GSTR 3B, the impugned order has been passed. However, it can be seen that the petitioner has already paid the tax component and what is decided in the order is only the interest and the penalty. The reasons that are mentioned in the affidavit for not availing opportunity to place such materials, when the show cause notice was issued is also taken into account. It is also seen that the proceedings were conducted only by uploading the notice and the order online. 3.For all the above reasons, I am of the view that an opportunity can be granted to the petitioner to appear before the Authority and place on record such materials and also take such stand, the authority can consider afresh and fresh orders. 2 https://www.mhc.tn.gov.in/judis
In view thereof, this writ petition is ordered on the following terms: (i)The impugned
order
dated 14.10.2024/GSTN: 33AWHPM7660HIZC shall stand set aside. The matter stands remitted back to the file of the second respondent and the petitioner shall appear before the second respondent without fail and furnish such documents and also place on record such reply and the petitioner shall cooperate for the completion of the proceedings. The proceedings shall be completed as early as possible. No costs. Consequently, connected miscellaneous petitions are closed. 06.03.2026 NCC:Yes/No Ns To 1.The Appellate Deputy Commissioner(GST) 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangaraj Salai, Madurai-625 020. Camp Office at 1st Floor, Commercial Taxes Buildings, Sough High Ground Road, Palayamkottai, Tirunelveli-627 002. 2.The State Tax Officer-II(Inspection) Office of the Joint Commissioner (ST)(IW) Office at 1st Floor, Commercial Taxes Buildings, Sough High Ground Road, Palayamkottai, Tirunelveli-627 002. 3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P(MD)Nos.5091 and 5092 of 2026 06.03.2026 4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.