R. Ramesh Vs Deputy State Tax Officer-I (Madras High Court)
Conclusion: While there was a mismatch between the GST Returns 3B and the GSTR 9C, High Court had granted a last opportunity to explain the discrepancies to assessee on 25% pre-deposit of the disputed tax as assessee was unable to access the common portal and to participate in the adjudication proceedings.
Held: Assessee was a contractor for various Tamil Nadu Government departments and registered under the GST Act, filed returns and paid taxes for the relevant period. However, during scrutiny, the following were found: mismatches between GSTR-3B and GSTR-9C; suppression of outward supply and unpaid tax on rental receipts were identified. Subsequently, an intimation was issued to assessee in Form GST ASMT 10 followed by a Show Cause Notice in GST DRC-01. Further, personal hearing was offered on 06.06.2024. However, assessee had neither filed its reply nor availed the opportunity for a personal hearing. Hence, the impugned order came to be passed, confirming the proposal. The impugned order was challenged on the premise that neither the show cause notices nor the impugned order of assessment had been served by tendering to assessee or by registered post, instead it was uploaded in the common portal. Assessee was unable to access the common portal and thus was unable to participate in the adjudication proceedings. It was held that impugned order was set aside and assessee should deposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment should be treated as show cause notice and assessee should 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.
