Tvl. J K S Construction vs. The State Tax Officer
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Before: and
Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondent. 2.The petitioner is before this Court against the impugned order, dated 15.02.2025 passed for the tax period 2020-2021. By the impugned order, the demand proposed in Form GST DRC 01 dated 08.11.2024 has been confirmed. 3.The learned counsel for the petitioner submits that there was an error in the the annual returns filed by the petitioner in GSTR-9 under Rule 80 of the respective Goods and Services Tax Rules. It is submitted that instead of the actual taxable value of Rs.62,76,405/-, the petitioner has erroneously entered the amount as Rs.6,27,65,404.76/- and therefore, the petitioner has been assessed to pay higher tax. 2/5 https://www.mhc.tn.gov.in/judis
However, it is noticed that the petitioner is making these averments for the first time before this Court. The petitioner did not respond to the notices of personal hearing. The petitioner has also not replied to the notice in Form GST DRC 01, dated 08.11.2024. 5.Although the petitioner may have a case for rectification by filing an application under Section 161 of the respective Goods and Services Tax Act, I am inclined to remit the case back to the respondents to pass fresh order. 6.Accordingly, the impugned order dated 15.02.2025 stands quashed, subject to the petitioner depositing the admitted tax liability of Rs.2,00,000/- within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file a reply to the show cause notice within such time. The impugned order, which stands quashed shall be treated as an addendum to the show cause notice. The respondent shall thereafter pass fresh orders on merits as expeditiously as possible after hearing the petitioner.The petitioner is also given liberty to file a fresh copy of the annual returns in GSTR-9 manually. 3/5 https://www.mhc.tn.gov.in/judis
It is also made clear that in case the petitioner fails to comply with any of the conditions stipulated above, it will be deemed as if the Writ Petition was dismissed. In this case, it is open for the respondent to proceed against the petitioner. 8.The writ petition stands disposed of. No costs. Consequently the connected miscellaneous petition is closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The State Tax Officer, Nagercoil-1 Assessment Circle, N0.131, Mead Street, Near WCC College, Nagercoil. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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W.P(MD).No.18952 of 2025
2025 5/5 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.