W.P.No.885 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P.No.885 of 2025 and W.M.P.Nos.1058 & 1059 of 2025 Gopinath Ganesh ...Petitioner Vs. The Assistant Commissioner (ST), Kancheepuram Assessment Circle, Kancheepuram 631 501. ...Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, calling for the records of the impugned proceedings of the respondent herein in GSTIN/33BLBPG7243N1Z1/2019-20 dated 12.08.2024 and followed by consequential summary proceedings in Form DRC-07 in Reference No.ZD3308240897801 dated 12.08.2024 for the Tax Period April 2019 - March 2020 and quash the same. For Petitioner : Mr.S.Rajasekar For Respondent : Mr.G.Nanmaran Special Government Pleader 1/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 ORDER The present Writ Petition is filed challenging the impugned order dated 12.08.2024 passed by the respondent relating to the assessment year 2019-20. 2. The petitioner is a dealer engaged in the manufacutre and retail business of silk sarees and textiles and is registered under the Goods and Service Tax Act, 2017. During the relevant period 2019-2020, the petitioner had filed its return and paid appropriate taxes. However, on scruitny of the returns filed by the petitioner, it was noticed that there was certain discrepancy in Input Tax Credit (ITC) claimed and payment made under Reverse Charge Mechanism. 3. Subsequently, an intimation notice in Form DRC-01A dated 10.05.2024, following by a show cause notice in Form DRC-01 dated 21.05.2024 were issued to the petitioner through common portal. Further, reminder notices were issued and personal hearing opportunities were also afforded to the petitioner. However, the petitioner had neither filed its reply nor availed an opportunity of personal hearing. Hence, the impugned order came to be passed, confirming the proposals. 2/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 4. The learned counsel for the petitioner would further submit that notices and orders were uploaded under the “Additional Notices and Orders” tab on the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. It is also submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies. 5. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Special Government Pleader appearing for the respondent does not have any serious objection. 6. By consent of parties, this writ petition stands disposed of on the following terms: 3/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 a) The impugned demand order dated 12.08.2024 is set aside. b) The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent, within a period of four weeks from the date of receipt of a copy of this order. c) If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 25% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 25 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 25% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance with the above direction shall be completed within a period of four weeks from the date of receipt of copy of this order. e) Failure to comply with the above condition viz., payment of 25% of 4/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order shall result in restoration of the impugned order. f) If there is any recovery by way of attachment of Bank account or garnishee proceedings, the same shall be lifted /withdrawn on complying with the above condition viz., payment of 25 % of the disputed taxes. g) On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It is made clear that if the above conditions viz., 25% of disputed taxes is not complied or objections are not filed within the stipulated period, four weeks respectively from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored. 5/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 7. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 10.01.2025 Speaking (or) Non Speaking Order Neutral Citation: Yes/No jd To The Assistant Commissioner (ST), Kancheepuram Assessment Circle, Kancheepuram 631 501. 6/7 https://www.mhc.tn.gov.in/judis W.P.No.885 of 2025 MOHAMMED SHAFFIQ, J. jd W.P.No.885 of 2025 10.01.2025 7/7 https://www.mhc.tn.gov.in/judis