M/S.Sri Sakthi Aagency vs. The Superintendent Of GST Cum Central Excise
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The petitioner, M/s. Sri Sakthi Agency, a partnership firm engaged in the distribution of prepaid services for Aircell Company, which closed down in 2018, challenged an order dated 03.08.2023 passed by the Respondent, the Superintendent of GST and Central Excise. The Respondent had issued an ASMT 10 notice on 20.07.2022 regarding a mismatch between GSTR 3B and GSTR 2A, indicating excess credit availed by the petitioner. Subsequently, notices in Form DRC 01A and DRC 01 were issued. The petitioner attended personal hearings on 08.02.2023 and 16.05.2023 and submitted replies. However, the Respondent passed the impugned order imposing a penalty without considering these submissions. The writ petition was filed challenging this order.
Held
The Court noted the submission by the learned Standing Counsel for the respondent that the petitioner possessed an appeal remedy but had not availed it, and the statutory period for filing the appeal had expired. In light of this, and to provide a resolution to the issue, the Court disposed of the writ petition. The petitioner was granted liberty to file an appeal within two weeks from the date of receiving a copy of the order. The Appellate Authority was directed to entertain the appeal without insisting on the period of limitation. No costs were imposed. The connected miscellaneous petitions were closed.
Key Issues
1. Whether the impugned order dated 03.08.2023, passed by the Respondent, is liable to be quashed on the grounds raised by the petitioner? The Petitioner argued that the impugned order was passed without considering their submissions and replies, despite attending personal hearings. They contended that the Respondent failed to follow due process. The Respondent, through the learned Standing Counsel, submitted that the petitioner has an alternative appellate remedy available under the GST law. However, they noted that the petitioner had not availed this remedy, and the statutory period for filing the appeal had expired.
Sections Cited
DRC 01A, DRC 01
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Cause title — parties, addresses and appearances
O R D E R
The petitioner Company is a partnership firm engaged in distribution of prepaid and connected services for Aircell Company and the Partnership Firm was closed down in the year 2018. The respondent Department has issued ASMT 10 notice on 20.07.2022 that there is a mismatch between GSTR 3B and GSTR 2A, thereby the petitioner availed excess credit. Thereafter, the petitioner was issued with a notice in Form DRC 01A on 28.10.2022, followed by DRC 01. The petitioner has attended personal hearing on 08.02.2023 and 16.05.2023 and submitted his reply. However, without considering the same, the respondent has passed the impugned order, dated 03.08.2023, imposing penalty on the petitioner and the same is under challenge in this writ petition. 2.Today(19.03.2024), when this writ petition is taken up for admission, the learned Standing counsel appearing for the respondent submits that the petitioner is having an appeal remedy. 2/5 https://www.mhc.tn.gov.in/judis However, he has not availed the same and as on date statutory period is also over. 3.In view of the submission made by the learned Standing Counsel appearing for the respondent that the petitioner without invoking the appeal remedy, he has filed this writ petition and also the statutory period for filing the appeal is also over and in order to give quietus to this issue, this writ petition is disposed of with a liberty to the petitioner to file an appeal within a period of two weeks from the date of receipt of a copy of this order. In the event, if any such appeal is filed by the petitioner, the Appellate Authority shall entertain the same without insisting the period of limitation. No costs. Consequently, connected Miscellaneous Petitions are closed. 19.03.2024 NCC: Yes/No Index:Yes Internet:Yes vrn 3/5 https://www.mhc.tn.gov.in/judis To The Superintendent of GST and Central Excise, Office of the Superintendent of GST and Central Excise, Musiri Range, No.1, Williams Road, Cantonment, Tiruchirapalli – 620 001. 4/5 https://www.mhc.tn.gov.in/judis B.PUGALENDHI, J. vrn Order made in W.P(MD)No.6640 of 2024 and WMP(MD) Nos.6193 & 6194 of 2024 19.03.2024 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.