2025(02)LCX0393

Ashok Trading Company

Versus

Union of India

W.A(MD)No. 407 of 2022 decided on 25-02-2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 25.02.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

AND

THE HONOURABLE MR.JUSTICE M.JOTHIRAMAN

W.A(MD)No.407 of 2022
and
C.M.P(MD)Nos.4121 of 2022 & 4467 of 2023

M/s.Ashok Trading Company,
Represented by its Partner
Mahendra N Patel,
No.25/1B-3, Tanjore Main Road,
Near Thuvakudi Toll Plaza,
Asoor Post,
Trichy – 620 015.                         ... Appellant /
                                                        Petitioner

            Vs.

The State Tax Officer,
Inspection Cell – III,
Trichy.                                     ... Respondent /
                                                    Respondent

Prayer: Writ Appeal filed under Clause 15 of Letters Patent Act to set aside the order passed by the learned single Judge in W.P(MD)No.4120 of 2022 dated 08.03.2022 and allow the Writ Appeal.

For Appellant         : Mr.R.D.Ganesan

For Respondent     : Mr.R.Suresh Kumar
                              Additional Government Pleader

JUDGMENT

Heard both sides.

2.The case on hand pertains to the assessment year 2017-2018. The appellant is an assessee falling within the jurisdiction of the respondent. The respondent called upon the appellant to pay a sum of Rs.52,35,236/- towards CGST and SGST. The appellant submitted that he is already having input tax credit to the tune of Rs.52,25,895/- in his favour and that the same could be adjusted. Unfortunately, ITC standing to the credit of the appellant was not reflected in the portal. Therefore, the respondent declined to make the adjustment. Challenging the stand of the respondent as reflected vide proceedings dated 22.02.2021, the appellant filed W.P(MD)No.4120 of 2022. The learned single Judge dismissed the writ petition on the ground that the petitioner has to workout his remedy before the Deputy Commissioner (GST). In other words, the appellant was non-suited on the ground that he did not exhaust the alternate appeal remedy. The writ petition dismissed on 08.03.2022. Challenging the same, this Writ Appeal came to be filed.

3.When the matter was taken up on the last occasion, we passed the following order:

“The learned counsel appearing for the appellant states that the technical glitch suffered by the petitioner can be set right only by the GST council. It appears that the petitioner had already sent representation to the GST Council. Unless the GST council is made as a party before us, it is not possible for us to consider granting relief to the appellant.

2. Call this case on 25.02.2025.

3. The petitioner to file impleading petition in the meanwhile.”

4.Today, when the case was listed for further hearing, the learned Additional Government Pleader submitted that he has received the following written instruction:

GSTIN: 33AAIFA8191N1ZO/2017-18, Dated: 24-01-2025.

Respected Sir,

Sub: TNGST ACT- Tvl.Ashok Trading Company-
Writ appeal filed WA(MD)No.407 of 2022- Additional
 report submitted-Regarding

Ref: Tvl.Ashok Trading Company (GSTIN:
33AAIFA819N1Z1) filed W.A(MD)No.407 of 2022-
 before the Hon'ble High Court of Madras(Madurai
Bench).

******

I invite your kind attention to the eference cited. Due to a technical error, the tax due and ITC adjusted details for Tcl.Ashok Trading Company's GSTR 3B return for the month of March 2017 were incorrectly displayed as Zero.

The ITC claim as per the GSTR 3B and ITC auto populated as per the GSTR 2A for March 2018 are now displayed in the “Tax Liabilities and Comparison Statement” for the year 2017-18.

I submit that if, the case is remanded to the assessing officer, a revised order will be passed based on the available records and the “Tax Liabilities and Comparison Statement” for the year 2017-18.”

 In this view of the matter, the order impugned in the writ petition as well as the order passed by the learned single Judge stand set aside. The matter is remitted to the file of the respondent. The respondent shall issue fresh notice and decide the matter as per law.

5.This Writ Appeal is allowed on these terms. No costs. Consequently, connected miscellaneous petitions are closed.

[G.R.S., J.] [M.J.R., J.]
25.02.2025         

NCC : Yes / No
Index : Yes / No
Internet : Yes/ No

To
The State Tax Officer,
Inspection Cell – III,
Trichy

G.R.SWAMINATHAN,J.
AND
M.JOTHIRAMAN , J.

W.A(MD)No.407 of 2022

25.02.2025