Home GST GST Order passed for GSTR-3B and GSTR-2A mismatch set aside for lack of opportunity of heard [Read Order]

GST Order passed for GSTR-3B and GSTR-2A mismatch set aside for lack of opportunity of heard [Read Order]

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GST Order passed for GSTR-3B and GSTR-2A mismatch set aside for lack of opportunity of heard [Read Order]

GST Order handed for GSTR-3B and GSTR-2A mismatch put aside for lack of alternative of heard [Read Order]

The Madras Excessive Court docket within the matter of M/s.Samadhu Medicals Vs. The Deputy State Tax Officer handed GST Order for GSTR-3B and GSTR-2A mismatch put aside for lack of alternative of heard.

The Official Judgment Said:

This Writ Petition has been filed for issuance of writ of certiorari to name for the impugned proceedings of the respondent dated 12.04.2023 for the evaluation yr 2019-2020, the consequential order dated 12.04.2023 handed below Part 73 of the TNGST/CGST Act, 2017 issued in Reference No.ZD330423055736E and the abstract of the order dated 12.04.2023 issued in Kind GST DRC-07 in Reference No.ZD330423055736E and quash the impugned orders as the identical are handed opposite to the provisions of the CGST Act, 2017 and TNGST Act, 2017.

Mr.P.Rajkumar, the realized counsel for the petitioner submitted that the current impugned proceedings had been initiated as a result of enter mismatch between GSTR 3B return and GSTR 2A assertion. The realized counsel contended that every one communications pertaining to the impugned proceedings have been intimated to the cell variety of one of many petitioner’s workers Mr.T.Paneerselvam who expired on 30.04.2019. In so for because the communications despatched by way of e mail is worried, the identical have been despatched to the mail ID offered by the petitioner, which belongs to 1 Mr.Sivakumar, viz., marketing consultant of the petitioner, who has additionally expired on 05.02.2022 and therefore, the petitioner was not conscious of the initiation of impugned proceedings in opposition to him and solely when the petitioner’s checking account got here to be hooked up, the petitioner got here to know in regards to the impugned proceedings, and instantly, the petitioner approached this Court docket in search of for quashing the impugned orders.

Alternatively, Mrs.Ok.Vasanthamala, realized Authorities Advocate (Tax) for the respondent would contend that earlier than passing the impugned order on 12.04.2023, the communication with regard to initiation of the impugned proceedings have been despatched solely to the quantity/mail handle offered by the petitioner and subsequent to the dying of the individuals being engaged by the petitioner for submitting their returns, the petitioner should have taken steps by partaking some other accountant and therefore, the petitioner can’t plead ignorance of the impugned orders. Nonetheless, the realized Authorities Advocate submitted that for the reason that petitioner is aggrieved by the impugned orders, the one treatment obtainable to the petitioner is go on attraction earlier than the Appellate Authority.

At this juncture, the realized counsel for the petitioner submitted that the petitioner could be glad if the Court docket grants liberty to the petitioner to agitate the problems earlier than the Appellate Authority, by the use of an attraction.

Given due consideration to the submissions made by the realized counsel for the petitioner in addition to the realized Authorities Advocate (Tax) showing for the respondent.

The primary grievance of the petitioner is that the individual/marketing consultant, viz., Mr. Paneerselvam and Mr.Sivakumar, who have been engaged by the petitioner for submitting the returns handed away on 30.04.2019 and 05.02.2022 respectively and therefore the petitioner was not able to know in regards to the impugned proceedings initiated in opposition to them and the consequential orders and therefore, the petitioner was not in a position to file acceptable software and seem earlier than the authorities involved and put forth their case by the use of reply. Nonetheless, for the reason that realized counsel for the petitioner submitted that the petitioner could be glad, if this Court docket grants liberty to the petitioner to agitate their case earlier than the Appellate Authority by the use of attraction, this Writ Petition is disposed of granting liberty to the petitioner to method the Appellate Authority by the use of submitting an attraction inside a interval of thirty days from the date of receipt of a replica of this order, during which case, the authorities involved shall entertain the identical with out insisting upon limitation side, if any and get rid of the identical, in accordance with regulation, after affording a chance to the petitioner. No prices. Consequently, related Miscellaneous Petition is closed.

For Official Judgment Obtain the PDF Given Beneath:

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