TaxTMI 
TaxTMI 
TaxTMI 
2022 (6) TMI 1258
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....6/2022 2020-2021 31.01.2022 Rs.2,06,48,214/- 2 W.P.(MD)No.11384/2022 2019-2020 31.01.2022 Rs.2,46,59,465/- 3 W.P.(MD)No.11410/2022 2021-2022 31.01.2022 Rs.4,46,77,601/- 2.The background of the case is that the petitioner was engaged in trading of textiles and garments and they were also having showrooms in Kumbakonam and Thanjavur. The partnership firms were dissolved and the petitioner company was formed in September 2019. The new entity continued with the same trading activities from the three showrooms of the separate partnership firms in Ramanathapuram, Kumbakonam and Thanjavur. While so, the Officers from the State Tax Department conducted inspection under Section 67 of the TNGST Act in the three showrooms from 14.09.2021....
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....letely perverse and information and statements collected with intimation, an inducement of dropping of proceedings, are in complete violation of principles of natural justice and unreliable and the demand made in Form DRC-01A has to be rejected. 5.The contention of the petitioner is that, the Officers from the State Tax Department conducted inspection under Section 67 of the TNGST Act in three branches of the petitioner company from 14.09.2021 under orders issued by the Joint Commissioner of State Taxes (Intelligence) in Form GST INS-01 at Kumbakonam, Thanjavur and Ramanathapuram showrooms, statements recorded from the Manager and Directors of the petitioner company. Subsequently, the respondent issued communication in Form DRC-01A in term....
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.... law. Further, the inspection and investigation conducted by different officers in a wrong manner, resulting in misunderstanding of facts and misinterpretation of provisions, misapplication of tariff and exemption notifications. The proceedings carried out were completely perverse and information and statements collected with intimation and inducement of dropping of proceedings in complete violation of principles of natural justice and unreliable and the demand made in Form DRC-01A is to be rejected in accordance with law. 7.Further, the respondent without taking into account the serious objections raised by the petitioner, vide letter dated 03.01.2022, intimated vide letter dated 11.01.2022, that a final opportunity of personal hearing is....
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....CGST Act / TNGST Act against the order would amount to acceptance of legality of the order and participating in the proceedings. The order has been received by the petitioner company on 13.02.2022 and the time limit for filing an appeal, if required, was available upto 12.05.2022. Further, in terms of the order dated 10.01.2022, passed by the Hon'ble Supreme Court taking suo motu cognizance for extension of limitation on account of COVID-19, the time limit of 90 days for filing an appeal has been provided from 01.03.2022. In view of the above, these petitions have been filed before the due date for filing appeal. 9.Further, the petitioner referring to Form GST DRC-01A submitted that as per Rule 142(1A) of the TNGST Rules, the said Form....
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.... (vi) M/s.V.R.S. Traders vs. Assistant Commissioner (State Taxes) Poonamallee Assessment Circle, Varadharajapuram, Chennai [2022 (3) TMI 490 - Madras High Court] (vii) Agrometal Vendibles Pvt. Ltd., vs. State of Gujarat [2022- TIOL-517-HC-AHM-GST] 11.The respondent has filed counter affidavit narrating the sequence of events. The learned Special Government Pleader appearing for the respondent submits that the burden of proof is lying with the dealers as per the provisions of the TNGST Act, 2017. The dealer has to satisfy the assessing authority that there is no evasion of tax on the part of the dealer. Further, the dealer has to prove that there is no issue related to the show cause notice. Hence, the notice was issued in accordance wit....
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....e passed on 31.01.2022, levying tax, interest and penalty. The said order is a detailed one, giving sequence and also giving reasons for levying tax, interest and penalty. Against the impugned order, the petitioner can file an appeal before the Deputy Commissioner (GST-Appeal), Madurai, under Section 107(1) of the TNGST Act, 2017, within three months from the receipt of that order and therefore, prayed for dismissal of the writ petitions. 13.Considering the rival submissions and on perusal of the materials, it is seen that there was a surprise inspection in the petitioner's showrooms, Office and Godown from 14.09.2021 to 16.09.2021 and certain defects were pointed out and thereafter, explanation sought for. Though the petitioner had se....