Kajah Trading Private LTD vs. The State Tax Officer
Original PDF →Facts
The petitioner challenged an assessment order, alleging it was passed without considering their reply and thus violated principles of natural justice. The respondent initially stated the petitioner had not filed a reply.
Held
The Court noted the respondent's submission that the petitioner had indeed filed a reply and agreed to redo the assessment. The petitioner was granted liberty to appear and submit further materials.
Key Issues
Whether the assessment order was passed in violation of natural justice by not considering the petitioner's reply. Whether the respondent authority failed to apply its mind to the material on record.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Before: and
This Writ Petition is filed challenging the impugned order dated 10.04.2024 on the limited ground that it has been passed without considering the petitioner's objection dated 25.03.2024 and thus suffers from violation of principles of natural justice and non application of mind to the material on record.
It is submitted by the learned counsel for the petitioner that the petitioner is engaged in Beedi Trading under the name and style of Kajah Trading Private Limited and it is registered under the GST Act. It is submitted by the learned counsel for the petitioner that the petitioner has filed the return and also paid the appropriate taxes in terms of GST Act. While so, GSTR-01 was issued directing the petitioner to show cause as to the mismatch between GSTR-01 and GSTR-09 and that the petitioner had availed excess Input Tax Credit. The petitioner was issued with the following reminders after issuing GSTR 01. 2/6 https://www.mhc.tn.gov.in/judis S.No Notice Type ARN No ARN Date Personal Hearing Date 1 2 3 4 5
Form GST DRC 01 with Show cause Notice AD3312230641888 27/12/2023 26/01/2024
Reminders/ Adjournments With Personal Hearing: 1 ZD330224039656G 07/02/2024 14/02/2024
Reminders/ Adjournments With Personal Hearing: 2 ZD330224119559F 20/02/2024 27/02/2024
Reminders / Adjournments With Personal Hearing: 3 ZD330324105742U 18/03/2024 25/03/2024
Taxpayer Reply Nil
It is submitted that the petitioner had submitted his objection / reply on 25.03.2024 and proof of having submitted the objection electronically, is also kept in the typed set of papers. However, the impugned order has been passed by stating that the petitioner has not filed his reply, as could be seen from the following portion of the impugned order: “Accordingly FORM GST DRC 01 With Show cause issued vide the reference 1st cited. But taxpayer has not filed any reply. Then Reminder With Personal Hearing Notice issued With Ref 2nd, 3rd and 4th. But taxpayer has neither paid the tax along with Interest liability nor filed any reply.” 3/6 https://www.mhc.tn.gov.in/judis
The learned Additional Government Pleader appearing for the respondent would submit that the petitioner has submitted his reply on 25.03.2024 and the respondent authority would now redo the assessment taking into account the objection / reply.
Recording the same, the petitioner is granted liberty to appear before the respondent on 11.09.2024 and it is open to the petitioner to submit additional representation and also furnish documents in support of his contention. If any such submission / materials are placed, the same shall be considered and orders shall be passed, after affording the petitioner reasonable opportunity of personal hearing.
With the above direction, the Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed. 27.08.2024 NCC:yes/no Index:yes/no Internet:yes/no Nsr 4/6 https://www.mhc.tn.gov.in/judis To: The State Tax Officer, Tenkasi Juri iction, Tirunelveli. 5/6 https://www.mhc.tn.gov.in/judis MOHAMMED SHAFFIQ, J. Nsr
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.