TaxTMI 
TaxTMI 
2023 (1) TMI 332
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....Impugned order has been made by lone respondent under Section 73 of 'Tamil Nadu Goods and Services Tax Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of convenience and clarity]. 3. Short facts are that the writ petitioner is a registered taxpayer in the books of the respondent; that according to the respondent, on verification of GSTR 3B and GSTR 1 monthly returns filed by the writ petitioner for the assessment year '2018-2019' [hereinafter 'said AY' for the sake of convenience and clarity] certain discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A, input mismatch were noticed; that owing to such discrepancies said to have been noticed....
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....into service an order dated 21.09.2021 returned by me in W.P.No.19756 of 2021 and WMP No. 21034 of 2021 [Shri Tyres Vs. State Tax Officer]. According to learned counsel for writ petitioner, under some what similar circumstances, in the aforementioned Shri Tyres case, I had interfered with the impugned order thereat. Learned Revenue counsel points out that there is an amendment to Rule 142 of 'Tamil Nadu Goods and Services Tax Rules 2017' [hereinafter 'TN-G&ST Rules' for the sake of convenience and clarity] which kicked in on and from 15.10.2020 wherein under sub-rule (1A) of Rule 142 of TN-G&ST Rules, the expression 'proper officer shall' has been amended to read as 'proper officer may'. 8. A careful perus....
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....reads as follows: '142. Notice and order for demand of amounts payable under the Act (1) The proper officer shall serve, along with the (a) notice issued under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. [(1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of....
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.... amount referred to in subsection (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or sectio....
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....ting to Section 27 of TNVAT Act. This is vide State Bank of India officers case law, [State Bank of India Officer's Association (CC) - SBIOA Vs. The Assistant Commissioner, Chennai-1 in W.P.No.22634 of 2019 order dated 01.08.2019] and the same has been upheld / sustained by a Hon'ble Division Bench. Applying the very same principle to the case on hand, this Court has no hesitation in holding that it is not imperative to issue a SCN. Learned counsel for writ petitioner points out that the impugned order records that a personal hearing was in fact held on 10.06.2022 but there was actually no personal hearing. As personal hearing is not statutorily imperative, it does not cut ice with this Court as regards the writ petitioner's cam....
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....t this Court refrains itself from expressing any view or opinion on the same as this Court intends to preserve the rights of the writ petitioner to prefer a statutory appeal under Section 107 of TN-G&ST Act, if the writ petitioner is so advised and if the writ petitioner is desires to do so. 10. The sum sequitur of the narrative, discussion and dispositive reasoning thus far leads this Court to the inevitable sequitur that the captioned main writ petition fails. However, before dismissing the captioned writ petition, it is made clear that all the rights and contentions of the writ petitioner are preserved, if the writ petitioner chooses to prefer a statutory appeal under Section 107 of TN-G&ST Act. To be noted, such statutory appeal to t....