Abitha Timber Traders v. Asstt. Commr. (ST) (FAC)

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The Tax Publishers 2024 TaxPub(GST) 858 (Mad-HC) IN THE MADRAS HIGH COURT B. PUGALENDHI J. Abitha Timber Traders v. Asstt. Commr. (ST) (FAC) W.P. (MD) No. 3838 of 2024 and W.M.P. (MD) No. 3727 of 2024 20 February, 2024 Petitioner by: M.V.Manibabu Respondent by: A. Baskaran, Additional Government Pleader ORDER The petitioner is a Timber Trader and he has filed this writ petition as against the order passed by the respondent dated 23-2-2023 that certain discrepancies were found in the Returns filed by the petitioner for the assessment year 2019-2020. 2. The learned counsel appearing for the petitioner submits that the impugned order was passed without providing an opportunity of hearing to the petitioner. Though it is mentioned that show cause notice was issued in Form DRC 01 under section 73(1) of the TNGST Act 2017 and personal hearing was provided, the petitioner was not aware of it. According to him, the petitioner is not an educated person and he is not acquainted with the on-line portal and uploading the notices through on-line portal. He further submits that the impugned order has been passed as if the petitioner has not submitted a reply to this notice. 3. The learned Additional Government Pleader appearing for the respondent submits that the notice can be sent through on-line portal as per section 169(d) of the TNGST Act and therefore, notices were issued through on-line portal and the petitioner ought to have made arrangements to verify the same and to make out the case during the enquiry. According to the learned Additional Government Pleader, the petitioner has failed to place any materials during the enquiry. He further submits that as against the impugned order, the petitioner is having an appeal remedy. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 858 (Mad-HC)

IN THE MADRAS HIGH COURT

B. PUGALENDHI J.

Abitha Timber Traders v. Asstt. Commr. (ST) (FAC)

W.P. (MD) No. 3838 of 2024 and W.M.P. (MD) No. 3727 of 2024

20 February, 2024

Petitioner by: M.V.Manibabu

Respondent by: A. Baskaran, Additional Government Pleader

ORDER

The petitioner is a Timber Trader and he has filed this writ petition as against the order passed by the respondent dated 23-2-2023 that certain discrepancies were found in the Returns filed by the petitioner for the assessment year 2019-2020.

2. The learned counsel appearing for the petitioner submits that the impugned order was passed without providing an opportunity of hearing to the petitioner. Though it is mentioned that show cause notice was issued in Form DRC 01 under section 73(1) of the TNGST Act 2017 and personal hearing was provided, the petitioner was not aware of it. According to him, the petitioner is not an educated person and he is not acquainted with the on-line portal and uploading the notices through on-line portal. He further submits that the impugned order has been passed as if the petitioner has not submitted a reply to this notice.

3. The learned Additional Government Pleader appearing for the respondent submits that the notice can be sent through on-line portal as per section 169(d) of the TNGST Act and therefore, notices were issued through on-line portal and the petitioner ought to have made arrangements to verify the same and to make out the case during the enquiry. According to the learned Additional Government Pleader, the petitioner has failed to place any materials during the enquiry. He further submits that as against the impugned order, the petitioner is having an appeal remedy.