A relief is been granted by the Madras High Court to a supplier of purpose-built automotive vehicles, realizing their right to take reassessment following their failure to participate in assessment proceedings due to not being learnt with the initiation of such proceedings performed via the Revenue Department.
Petitioner Tvl.Jainsons Castors and Industrial Products (Jainsons) contested an order and consequent notice issued via the Respondent Assistant Commissioner (State Taxes) concerning the financials of the taxpayers for the Assessment Year (AY.) 2012-13.
The applicant is an entity that is in the supply of trailers, semi-trailers and other vehicles and is enrolled under the Goods and Services Tax (GST) Act, 2017. Returns have been furnished via Jainsons and filed the precise taxes for 2017-18 though has submitted their returns and filed the precise taxes towards 2017-18 however investigation of the monthly returns, the authority noted a mismatch between Forms GSTR 3B and GSTR 2A.
It was asserted by Varun Pandian appearing for Jainsons that they were provided with the notice in DRC-01 and forthcoming reminders and chances for the personal hearing, none of which were complied with by the applicant. Also, the applicant furnished that the SCN and the impugned order have been uploaded in the GST portal hence the applicant has not been learned and is not able to take part in the adjudication proceedings.
For a renewed chance to explain the alleged discrepancies and express their willingness to pay 25% of the disputed tax amount to effectuate such a hearing, Jainsons has requested.
Additional Government Pleader C.Harsha Raj appearing for the Respondent specified no objections towards the proposition of the Petitioner.
It was noted by the Single-Judge Bench of Justice Mohammed Shaffiq that the submissions asked the applicant to file 25% of the disputed taxes to be filed for furnishing them the additional chance of showing their matter and the objections if any, within 4 weeks of getting a copy of the existing order.
The single Judge while issuing a note of warning to the applicant has recommended that any failure to comply with the norms specified by the HC shall result in the restoration of the impugned Assessment Order.
| Case Title | Tvl.Jainsons Castors and Industrial Products vs. The Assistant Commissioner |
| Citation | W.P. No.39493 of 2024 |
| Date | 02.01.2025 |
| Counsel For Appellant | Mr.Varun Pandian |
| Counsel For Respondent | Mr.C.Harsha Raj, Additional Government Pleader |
| Madras High Court | Read Order |
