BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
M/s. Shenoy Traders Vs. The Assistant Commissioner
(ST) (W.P.No.10098 of 2024: DATED: 24.04.2024)
PRAYER: Writ Petition
filed under Article 226 of the Constitution of India for issuance of Writ of
Certiorari to call for the impugned proceedings of the respondent in reference
No.ZD331223142538L in GSTIN : 33AEUPD6365F1ZD/2017~18 dated 19.12.2023, the
order dated 19.12.2023 passed under Section 74 and the summary of the order
dated 19.12.2023 passed in GST DRC 07 and quash the impugned orders as passed
contrary to the provisions of the CGST/TNGST Act, 2017.
COMMON
ORDER
1. These
Writ Petitions are disposed of at the time of admission with the consent of the
learned Additional Government Pleader
for the respondent in all these Writ Petitions.
2. Heard
the learned counsel for the petitioner in all these Writ Petitions and the
learned Additional Government Pleader for the respondent in all these Writ
Petitions.
3. Prima
facie reading of the impugned order dated 19.12.2023 passed for the assessment
years 2017~18, 2018~19, 2019~2020 and 2020~21 and the impugned order dated
21.12.2023 for the assessment year 2022~23, shows that they have been passed in
gross violation of the principles of natural justice, as the impugned orders
are based on the show cause notices, which do not contain any reasons for
demanding the amount in the show cause notices. However, the demand has been
confirmed based on the proposals received by the respondent from the
Enforcement-s Wing pursuant to the inspection held on 17.10.2022. That apart,
it is noticed that the amount that was intimated/proposed in the respective
DRC01A and DRC01 is less that the amount that has been confirmed in the
impugned orders.
4. Considering
the fact that there is much scale variations between the proposals in the
respective DRC01A and DRC01 issued to the petitioner for the respective
proposal years and the demand confirmed in the respective impugned order, it is held that the impugned orders suffer
from violation of the principles of natural justice. The impugned orders are,
thus, stands quashed. They shall be treated as corrigendum in DRC01 on
23.06.2023 and on 12.07.2023.
5. The
petitioner is directed to file a detailed reply within a period of 60 days from
the date of receipt of a copy of this order. It is needless to state that the
petitioner shall also furnish all the documents, which are required by the
Department. The respondent shall, thereafter, proceed to pass fresh orders on
merits after hearing the petitioner preferably within a period of 60 days
thereafter.
6. This
Writ Petition stands allowed, with the above observations. No costs. Consequently, connected
miscellaneous petitions are closed.
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