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Case Summary: M/s Vijay Engineering Works Vs. The Commercial Tax
Officer, Ekkatuthangal Assessment Circle
Case No.: W.P.
No. 22308 of 2024
Date of Order: 13th
August 2024
Name of Court: High
Court of Judicature at Madras
Summary of the Case: The
petitioner, M/s Vijay Engineering Works, sought a Writ of Certiorarified
Mandamus to quash an order by the Commercial Tax Officer related to a GST
dispute over a mismatch in GSTR-3B and GSTR-2A returns. The petitioner argued
that they were unaware of the proceedings due to failure to notice the uploads
in the GSTN Common Portal. The court set aside the impugned order, citing a
violation of natural justice, and remitted the matter back to the respondent
for reconsideration.
Facts of the Case:
1. The respondent issued
a show cause notice to the petitioner for a mismatch in GSTR-3B and GSTR-2A
returns on 27th September 2023.
2. The notices and
reminders were uploaded on the GSTN Common Portal, which the petitioner did not
notice.
3. An ex parte order was
passed by the respondent on 21st December 2023.
4. The petitioner was
unaware of the proceedings until contacted for recovery after the appeal period
had lapsed.
Submission by Petitioner:
The petitioner contended
that they were unaware of the proceedings due to the notices being uploaded in
the common portal without any direct communication. Consequently, they could
not respond or file an appeal within the stipulated time. They requested the
court to quash the ex parte order and remit the matter for reconsideration.
Submission by Respondent:
The respondent argued
that the notices were uploaded on the web portal and that the petitioner failed
to appear for the personal hearings. The respondent agreed to comply with any
order passed by the court.
Findings and Judgement of
Court:
The court observed that
all notices and orders were uploaded on the portal, which the petitioner had no
occasion to view, leading to a violation of the principles of natural justice.
The court held that no order should be passed without providing sufficient
opportunity to the petitioner and set aside the impugned order.
Conclusion:
The court set aside the
impugned order dated 21st December 2023 and remitted the matter back to the
respondent for reconsideration. The petitioner was directed to deposit 10% of
the disputed tax demand within four weeks and to file their reply within two
weeks. The respondent was instructed to issue a physical notice for a personal
hearing and pass a fresh order on merits.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
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