Pratyangira Logistics Vs State Tax Officer (Madras High Court)
Writ petition was filed to challenge the impugned order and it was averred that order was passed in violation of natural justice.
Petitioner is engaged in the business of supplying services for transport agency and is registered under the GST Act. During the examination of return for AY 2019-20, the following discrepancies were found:
i) Discrepancy between GSTR 3B and GSTR 1
ii) Discrepancy between GSTR 3B and GSTR 2A
iii) Under declaration of Ineligible IT
It was submitted that notices and order was never served on the assessee but there were uploaded on ‘View notices and order’ of the GST tax portal. Hence, he was unaware of the proceedings initiated against him. Show cause notice in Form DRC-01 dated 22.08.2024 was issued to the petitioner through RPAD and impugned order was passed on 28.08.2024, within 6 days from the issuance of DRC 01 through RPAD, thus the petitioner was unable to participate in the adjudication proceedings or avail the opportunity of personal hearing. If a further opportunity be provided to him, it can explain the alleged discrepancies. Reliance was placed on Sree Manoj International Vs. Deputy State Tax Officer in W.P.No.10977 of 2024 where this court has remanded the matter back in similar circumstances subject to payment of 10% of the disputed taxes. He is ready to pay the 10 % of the dispute tax.
