Tvl. Sri Abhisek INDIA vs. The Assistant Commissioner (St)
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Before: and
The petitioner has filed this writ petition for a Certiorarified Mandamus to quash the order of the respondent dated 31.12.2023 bearing Ref.No.GSTIN-33AAPPR9831B1ZJ/2017-18 and to direct the respondent to redo the assessment proceedings for the assessment year 2017-18. 2.The deponent in the affidavit filed in support of this writ petition is the wife of late.Ramdev Purba, the Proprietor of Tvl.Sri Abhisek India. It is the case of the petitioner that the impugned order has been passed against a deceased person in respect of the assessment year 2017-18. 3.The learned counsel for the petitioner submits that the only discrepancy pointed out in the impugned order appears to be the discrepancy between the information given by the petitioner in GSTR 3B and the auto populated returns in GSTR 2A. 2/6 https://www.mhc.tn.gov.in/judis
It is submitted that the petitioner concern had imported consignment of goods from Mapele Tree General Trading LLC, Dubai and that at the time of import, the petitioner concern had paid IGST and had availed input tax credit, which was not reflected in the GSTR 2A initially. It is submitted that presently it is reflected in the GSTR 2A with effect from 01.01.2022. 5.The learned counsel for the petitioner submits that one opportunity may be given to the petitioner, as the petitioner was unaware of the impugned order that came to be passed on 31.12.2023, as after the death of the proprietor, late Ramdev Purba, the business was closed. It is submitted that for the very same reason, the dependent also failed to note that the impugned order has been passed on 31.12.2023 and the notices that preceded the impugned order were passed. 6.Opposing the prayer, the learned Government Advocate for the respondent would submit that the writ petition is devoid of merits in the light of the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) 3/6 https://www.mhc.tn.gov.in/judis barred in terms of the decision of the Hon'ble Supreme Court in Singh 4/6 https://www.mhc.tn.gov.in/judis directed to be lifted. It is made clear that all coercive action against the petitioner shall be subject to the final outcome of the order to be passed in the remand proceeding. 10.The Writ Petition stands allowed, accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 31.07.2024 Internet : Yes / No mm To The Assistant Commissioner (ST), Sivakasi -3 Assessment Circle, Commercial Taxes Building, NGO Colony, Satchiyapuram, Sivakasi 626 123. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2024 6/6 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.