Tvl Mrs Tools And Metals vs. The State Tax Officer

By this common order, these Writ Petitions are being disposed of, at the time of admission, after hearing the learned counsel for the petitioner and the learned Government Advocate for the respondent.

In these Writ Petitions, the petitioner has challenged the following impugned Assessment Orders:- Sl. No. W.P.(MD) No. Date of the impugned order A.Y. Amount 1 14443/2024 22.12.2023 2017-18 Rs.7,34,346/- 2 14444/2024 07.09.2023 2020-21 Rs.3,33,684/- _____________ Page No. 2 of 8 https://www.mhc.tn.gov.in/judis

The case of the petitioner is that the petitioner failed to respond to the Show Cause Notice dated 22.09.2023 for the Assessment Year 2017-2018 which culminated in the impugned Assessment Order dated 22.12.2023. 5. As far as the case for the Assessment Year 2020-2021 is concerned, it is submitted that the petitioner had purchased a commercial vehicle for transportation of its staffs and that the petitioner has not availed any input tax credit on the GST paid on commercial vehicle purchased for transportation of its staffs. However, the respondent has concluded that the petitioner has availed input tax credit. It is submitted that the credit was blocked and the same is evident from the returns.

It is submitted that merely because the credit was shown in the auto-populated returns in Form GSTR-2A ipso facto would not mean that input tax credit was availed by the petitioner in Form GSTR-3B for discharging the tax liability. That apart, it is submitted that the electronic records are available and therefore, the impugned Assessments Orders are liable to be set aside. _____________ Page No. 3 of 8 https://www.mhc.tn.gov.in/judis

The learned Government Advocate for the respondent would submit that these Writ Petitions are liable to be dismissed on account of latches in terms of the decision of the Hon'ble Supreme Court in Assistant decision of the Hon'ble Supreme Court in M/s.Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others, (2008) 3 SCC 70. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent.

I am of the view that the petitioner may have a case to explain as far as the confirmation of demand vide Assessment Order dated 22.12.2023 for the Assessment Year 2017-2018 impugned in W.P.(MD) No.14443 of 2024 is concerned. Therefore, the impugned Assessment _____________ Page No. 4 of 8 https://www.mhc.tn.gov.in/judis

The impugned Assessment Order dated 22.12.2023 which stands quashed in this order shall be treated as Addendum to the Show Cause Notice dated 22.09.2023. 11. As far as the confirmation of demand vide Assessment Order dated 07.09.2023 for the Assessment Year 2020-2021 which is impugned in W.P.(MD) No.14444 of 2023 is concerned, there appears to be a non- application of mind.

Under these circumstances, the impugned Assessment Order dated 07.09.2023 is also set aside and the case is remitted back to the respondent subject to the petitioner paying 25% of the dispute tax from _____________ Page No. 5 of 8 https://www.mhc.tn.gov.in/judis

The impugned Assessment Order 07.09.2023 for the Assessment Year 2020-2021 which stands quashed in this order shall be treated as Addendum to the Show Cause Notice dated 04.03.2023. The petitioner shall file additional reply to the same, if any, within a period of 30 days from the date of receipt of a copy of this order.

In the result, both the impugned Assessment Orders are quashed. Both the cases are remitted back to the respondent to pass fresh orders on merits. The impugned Assessment Orders shall be treated as Addendum to the Show Cause Notices issued to the petitioner for the respective Assessment Years. The petitioner shall file its reply and pay 25% of the disputed tax for the respective Assessment Years, from its Electronic Cash Ledger, within a period of 30 days from the date of receipt of a copy of this order.

Subject to the above, the respondent shall pass fresh orders on merits and in accordance with law for both the Assessment Years, within a _____________ Page No. 6 of 8 https://www.mhc.tn.gov.in/judis

Accordingly, these Writ Petitions stand disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.

2024 Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order JEN Copy To: The State Tax Officer, South Avanimool Street Circle, Madurai. _____________ Page No. 7 of 8 https://www.mhc.tn.gov.in/judis