IN
THE HIGH COURT OF JUDICATURE AT MADRAS
DATED
: 22.03.2024
CORAM:
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.28485,
28487 and 28488 of 2021 and
W.M.P.Nos.30082,
30084, 30086 of 2021
Tvl.
Vishnu Ads,
Represented
by its Proprietor,
Rajesh
R,
No.82,
Bharathi Nagar Main Road,
Pallavaram,
Chennai
600 043. ..Petitioner
in all petitions
Vs.
The
State Tax Officer ~I,
Central
Intelligence Cell,
Intelligence~II,
No.1,
PAPJM Buildings,
Second
Floor,
Greams
Road,
Chennai
600 006. ..Respondent in all petitions
COMMON
PRAYER: Writ Petitions filed under
Article 226 of the Constitution of India, praying to issue Writ of Certiorari
calling for the records on the files of the respondent in GST
Nos.33BCWPR6998H1ZH/2017~18, GST No.33BCWPR6998H1ZH/2018~19,
GST No.33BCWPR6998H1ZH/2019~20 respectively dated 12.04.2021 and quash
the same as being without jurisdiction and authority of law and contrary to the
principles of natural justice.
For Petitioner in all petitions :
Ms.S.Kanmani Annamalai
For Respondent in all petitions : Mr.V.Prashath Kiran,
Government Advocate
COMMON ORDER
1. The
writ petitions are filed challenging the orders of assessment under the Tamil
Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as TNGST
Act)
on the limited premise that the opportunity that has been granted is inadequate
and not in compliance with Section 75(4) of TNGST Act.
2. The
petitioner is a registered dealer with GSTIN No 33BCWPR6998H1ZH, engaged in
advertisement services. A summon dated 30.12.2020 was issued to the petitioner
to produce the following documents:
·
Details called for in the Audit
Slip~1 given at the time of Inspection (Balance documents)
·
Sale invoice copies as called for at the
time of inspection.
·
Writ up of the company.
·
Ledger accounts (Inward supply and
Outward Supply hard copies)
3. A
Best Judgment Notice was thereafter issued in form DRC 01 A to which the petitioner
requested 10 days time to submit their reply vide letter dated 27.01.2021.
However, no reply was filed. A Show Cause Notice was thereafter issued on
11.03.2021 along with DRC 01. Personal hearing was fixed on or before
26.03.2021. The petitioner was represented by its Auditor on 25.03.2021 and
time was requested till 29.03.2021. Again on 01.04.2021, the petitioner
requested 15 days time, which was rejected and only a week-s time was
granted for the petitioner to submit relevant documents along with its reply.
The petitioner did not appear on 08.04.2021 instead, they submitted a letter on
12.04.2021, stating that they need a month-s time to submit the
relevant documents. The order came to be passed on 12.04.2021 after recording
the above request.
4. It
is submitted by the learned counsel for the petitioner that the opportunity
that has been granted was inadequate rather not reasonable, more so, if one
takes into account that during the relevant period viz., 30.12.2020, when a
summon was issued until 12.04.2021 when the impugned order was passed, they
were faced with covid pandemic. The petitioner would request this Court to take
judicial notice of the difficulties faced during the covid pandemic and would
request one final opportunity to enable them to produce documents. The learned
counsel for the respondent would submit that the petitioner ought to avail
alternative remedy.
5. Considering
the fact that the petitioner-s request on 01.04.2021 for 15 days was
limited to a week and also during the relevant period there was covid pandemic,
which caused unprecedent difficulties. This Court is inclined to accede to the
request of the petitioner for one final opportunity.
6. In
view thereof, the impugned orders of
assessment are set aside. The petitioner is at liberty to file their
objections, along with the documents, within a period of 6 weeks from the date
of receipt of a copy of this order. If any objection is filed, along with
relevant documents, the same shall be considered and the order shall be passed
in accordance with law. If, however, the petitioner fails to submit their
objection, the impugned orders of assessment shall stand restored.
7. The
writ petitions stand disposed of on the above terms. No costs. Consequently,
connected miscellaneous petitions are closed.
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